Upload
others
View
2
Download
0
Embed Size (px)
Citation preview
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
Amazon Services \ Title \ 5
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
Amazon Services \ Title \ 7
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
Amazon Services \ Title \ 12
Status of Provisional ID
Amazon Services \ Title \ 13
Enrolling for GST
Amazon Services \ Title \ 14
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
Amazon Services \ Title \ 24
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
Amazon Services \ Title \ 31
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