Migration and issuance of GST Registration Certificate

All existing taxpayers registered under any of the acts are currently in process of migration to GST. The enrollment for GST will ensure smooth transition to the GST regime. The data available with various tax authorities is incomplete and thus fresh enrollment has been planned. Also, this will ensure latest data of taxpayers is available in the GST database without any recourse to amendment process.

After submitting the requisite information at GST portal, data will be validated and provisional registration will be issued.

Considering the Model GST Law released in November 2016, provisions of such enrollment process are summarized as under:

  • On the appointed day, every person registered under any earlier laws having a valid PAN shall be issued a certificate of registration on a provisional basis
  • The certificate of registration shall be valid for a period of six months from the date of issue. Such validity period may be extended by the Central/State Government as may be notified
  • Every person to whom a certificate of registration has been issued should furnish further information as may be prescribed within the above time limit.
  • On furnishing of such information, the certificate of registration according to provisions of section 23(Registration), be granted on a final basis by the Central/State Government.
  • The certificate of registration issued may be cancelled if such person fails to furnish such information within the time limit.
  • The certificate of registration issued shall be deemed to have not been issued if the said registration is cancelled if such complete information is not provided.
  • Person is eligible to pay tax under section 9 (composition scheme), may opt to do the same within the time and in such manner as may be prescribed
  • If the said person does not opt to pay tax under section 9 within the time period, he shall be liable to pay tax under normal rate

4 thoughts on “Migration and issuance of GST Registration Certificate

    • 1. Copy of PAN of Entity /Company /Firm/Trust/LLP/other
      2. Copy of PAN & Address proof of Directors/Partners/Trustees & authorized Signatory
      3. Other personal details of person mentioned in point no-2 (Photo graph, Mobile No., Email Address)
      4. Nature of Business Activity
      5. List of Goods/Services supplied with HSN/SAC codes
      6. Constitution of Business:
      a) Partnership Deed in case of Partnership Firm
      b) Registration Certificate/Proof of Constitution in case of Entity /Company /LLP/Trust/other
      7. Proof of Principal Place of Business:
      a) For Own premises – Any document in support of the ownership (Property Tax Receipt/ Municipal Khata/ Electricity Bill)
      b) For Rented/Leased/other premises –Rent Agreement / Lease Agreement/Consent Letter/ Affidavit with supporting document of Owner/ Lessor/ Consenter like (Latest Property Tax Receipt, Municipal Khata, Electricity Bill)
      c) In case of SEZ/ SEZ developer- Necessary documents/certificates issued by Government of India are required to be uploaded.
      8. Details of Additional Places of Business (Full Address with PIN code)
      9. Details of Bank Account along with supporting documents ( Copy of front page of Bank Passbook/ Bank Statement and cancelled cheque)
      10. Authorization Form:- Board Resolution/Authority Letter
      11. Digital Signature of Authorized Person

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