GST Enrolment for existing vat dealers shall begin from 16/12/2016. For existing excise and service tax assesses it shall begin from 01/01/2017. Enrolment shall be open till 31/01/2017
Government departments are making validation check for PANs of the assesses.
Information to be filed electronically in GST REG-20 and documents to be submitted by appending scanned copies.
Provisional ID and password shall be provided by department.
No fee is chargeable
Individual/HUF can submit information under digital signature or e-signatures using EVC .
Company/Firm shall essentially submit information with digital signatures.
E-mail id and mobile number of primary authorized signatory shall be checked through OTP(One time password).
Apart from PAN, Existing registration information, legal name as per PAN and state/centre record and jurisdiction information following further information to be submitted.Information on all bank accounts to be submitted along with one page of passbook/ statement and
Information on all bank accounts to be submitted along with one page of passbook/ statement and first page indicating name of proprietor/business concern, branch detail, account number, IFSC and MICR Code.
Information on 5 main goods/services to be supplied along with HSN Code/Service accounting Code.
Ownership proof of principal/additional place of business to be submitted. Electricity bill/property tax receipt may be submitted as ownership proof. In case of rented premises, along with rent deed, ownership proof as discussed here in before to be submitted. In case of premises allowed to be occupied on consent, consent letter and ownership proof as discussed here in before to be submitted.
Partnership deed, certificate of registration of company, proof of constitution in other cases to be submitted
Authorization letter by proprietor/all kartas/all partners/all managing and whole time directors in favor of proprietor/karta/managing partner/managing director
Information on both excise, service tax and vat registration can be submitted in the same form.
Comments:
- Information on HSN/SAC is being called for inspite of no list of HSN/SAC having been published for GST purposes. Whether excise tariff or existing service tax codes to be used is also not clarified.
- Further whether particulars of existing registration details can be amended while submitting data for provisional registration has also not been clarified.
- There shall be number of cases where constitution has changed like firm to proprietorship and vice versa but PAN details remain unamended with state authorities. How such cases shall be dealt now clarified.
- In case of dealers having state vat as well as excise/service tax registration might opt for providing enrolment data only after later registration opens, because otherwise same information shall have to be submitted twice.