Content Overview

What is GST?

Steps involved in GST Enrollment process

Getting the Provisional ID for GST

Enrolling for GST

Registering Digital Signature Certificate

Submitting the Enrollment Application

Click on each step to be redirected to the relevant page

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What is GST?

• Goods and Service Tax is a destination based tax on consumption of goods and services. It isproposed to be levied at all stages right from manufacture up to final consumption with credit oftaxes paid at previous stages available as setoff. In a nutshell, only value addition will be taxedand burden of tax is to be borne by the final consumer

• The tax would accrue to the taxing authority which has jurisdiction over the place ofconsumption which is also termed as place of supply.

• GST (Goods and Service Tax) will be active from ------------- 2017 and all those who haveregistered themselves for service tax and central excise or any other state tax laws such asVAT, need to get their GST registrations underway. The migration process from the present taxsystems has begun, and thus, it is essential to understand the salient features as well as theprocess for registration into GST.

1• The State Government will be communicating the Provisional ID and Password

2• Access the GST common portal, Create your new username and password using the Provisional ID and Password

3• Login to GST portal with your new login credits

4• Fill the enrollment application and provide Business details without missing any mandatory fields

5• Verify the auto populated details from the State VAT system

6• Sign the Enrollment Application electronically

7• Submit the Enrollment application and necessary documents

8• Once submitted the documents will be verified by the GST system

9• If the details are satisfactory an Application Reference Number(ARN) will be issued, the ID status will be set to Migrated

10• On Appointment date Provisional ID status becomes Active. A Provisional Registration certificate will be issued

Steps involved in GST Enrollment Process

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Getting the Provisional ID for GST

Login to your State Commercial Tax website with your credits

Andaman and Nicobar Daman and Diu Karnataka Nagaland Tripura

Andhra Pradesh Delhi Kerala Orissa Uttar Pradesh

Arunachal Pradesh Goa Lakshadweep Puducherry Uttarakhand

Assam Gujarat Madhya Pradesh Punjab West Bengal

Bihar Haryana Maharashtra Rajasthan

Chandigarh Himachal Pradesh Manipur Sikkim

Chhattisgarh Jammu and Kashmir Meghalaya Tamil Nadu

Dadra and Nagar Haveli Jharkhand Mizoram Telangana

Let’s consider an example of a Dealer from Gujarat in this module

GST Provisional ID pops up once logged in to the portal, Capture the Provisional ID and Password ***Note: Update your PAN number under Update Contact Details, if you are not getting the pop up

Click on GSTN URL to start the enrollment process***Note: Use the GST Provisional ID and Temporary Password for logging in to the enrollment portal

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Status of Provisional ID

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Enrolling for GST

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Documents Required for Enrollment

Other than the provisional ID and password provided, ensure that you have the followingdocuments/information with you, at the time of enrolling for GST.

• A personal email id to receive confirmation as well as acknowledgement.• Bank account number and IFSC code.• Proof of business, such as a partnership deed (PDF or JPEG file of the same), registration

certificate, and LLP Agreement, whichever applies. Keep the soft copy of the above mentioneddocuments to upload easily onto the website.

• A photograph of partners, owner or Karta (in case of HUF) in a JPEG file with a size notexceeding 100KB.

• A proof of appointment of authorized signatory, in either PDF or JPEG file, not exceeding 1MB.• Bank account details (soft copy), with the image of bank account number, branch address as

well as the address of the account holder (front page of the passbook, or bank statement).Again, ensure that the file size does not exceed more than 1MB.

Amazon Services \ Title \ 15Login to https://www.gst.gov.in with GST Provisional ID and Password

Click on New User Login if you are enrolling for the first time

Check the Declaration option and click on Continue

Amazon Services \ Title \ 17Enter the Provisional ID, Password and click on Login

Enter your Email ID, Mobile Number and click on Continue

You will receive 2 OTP numbers on Mail and Mobile, enter the OTP number and click on Continue

Check for your Business Name on the top right corner and click on Continue

Home page displays details about your businessClick on the Dashboard button

View Enrollment application under Provisional ID Enrollment tabCheck for saved, but not submitted application under My Saved application tabRegister for DSC or update the existing DSC under Register/Update DSC tab

You can find the help materials like FAQ document, GST User Manual and Video Tutorial under the Help tab

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Registering Digital Signature Certificate

Amazon Services \ Title \ 26Go to Dashboard tab and click on Register/Update DSC

Amazon Services \ Title \ 27Download and install the DSC client installer from the DSC Registration page

Amazon Services \ Title \ 28Select the PAN of Authorized Signatory from the drop down, acknowledge that you have

downloaded and installed the signer and click on Proceed

Amazon Services \ Title \ 29Select the certificate and click on Sign

Amazon Services \ Title \ 30The PAN attached in the selected DSC will be validated against the PAN of Authorized Signatory in the GST

portal and the DSC will be successfully registered

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Submitting the Enrollment Application

Start filling the Enrollment Application under Provisional ID Enrollment

Most of your business information will be derived from the State Tax portalFill in the other fields

Attach the required document and click on Save & Continue

Enter the details of your Stakeholders with PAN card

Upload the Photograph of the Stakeholder and click on Save and Continue

Enter the details of all the authorized signatoriesSelect Primary Authorized Signatory when you are trying to enter the details of the primary authorized signatory

Upload the relevant Proof of Appointment and photograph of the Authorized SignatoryClick on Save and Continue

Enter the details of Principal Place of Business

Upload relevant proof of Principal Place of BusinessSelect the Nature of Business Activity and click on Save & Continue

Enter the details of the Additional Places of Business

Enter the HSN Code of goods and commodities your business deals under Goods tab

In case if you are dealing with Services, Enter the SAC code under Services tabClick on Save and Continue

Enter the details of Bank Account used in business transactions

Upload relevant documents to the Bank Account and click on Save & Continue

Acknowledge the declaration, select the Authorized Signatory, Place and click on Submit with DSC

Click on Proceed

Select the Signature and click on Sign

Once the application is successfully submitted, a unique Application Reference Number(ARN) is generated and sent via your registered E-mail and Phone number **Note: Capture the ARN for future reference

Summary