Tuesday, January 3, 2017

gst migration process for vat, central excise, service tax dealers


DATA MIGRATION PROCESS


I am an existing taxpayer registered under Excise, Service Tax and State Tax Laws such as VAT, Entry Tax, Luxury Tax and Entertainment Tax. I received SMS / E-Mail with Provisional ID and Password. What are next steps for me? How do I begin to enrol with the GST Common Portal with Provisional ID and Password?



Before start data migration process, Keep ready the following information and Scan Documents

Information:

  1. Provisional ID and Password, which was received from the State VAT Department through e-mail/SMS;
  2. Authorised Person e-mail ID and Mobile Number
  3. Prepare New Username (It should be of 8 to 15 characters, start with an alphabet, comprise of alphabets and can contain numbers, special character [._-])
  4. Prepare New Password (It Should be of 8 to 15 characters, comprise of at least one alphabet, one number, one upper case letter, one lower case letter and one special character)
  5. Promoter/Partners Details (Name, DOB, Mobile No, E-Mail ID, Designation, PAN, Aadhaar Number, residential address, Father's/Husband's Name)
  6. Note: IF NRI (Need Passport No)
  7. Authorized signatory Person/s Details (Name, DOB, Mobile No, E-Mail ID, Designation, PAN, Aadhaar Number, residential address, Father's/Husband's Name)
  8. Main Commodity of Business
  9. First Employee of Business
  10. Mobile number of Proprietor/Authorized signatory Person
  11. PAN Number of Firm/Company/LLP etc.,
  12. Business trade name
  13. Ward/Circle/Sector No of business
  14. Registration No & Date
  15. Address of Principal Place of Business/Head Office
  16. Address of Additional Places of Business (IF ANY , i.e, Branch office, Factory, Go-down etc);
  17. List of MAIN Goods or Commodities and services supplied by the business
  18. Business Bank account No, Type of account, IFSC code.
Scan Documents
  1. Photograph of the Promoter/Partners & Authorized Signatory (Note: You can upload photograph by taking selfie with your device camera 
  2. Scan copy of VAT/CST Registration certificate
  3. Proof of Possession of Principal place of business
  4. Proof of Apointment of authorized signatory
  5. Scan copy of Business bank account passbook first page OR latest bank statement
  6. Digital Signatory/e-signature
Note: 
1. Digital Signing Certificate (DSC) [only for LLP and Companies]
2.File with PDF or JPEG format is only allowed with Maximum size 1 MB. etc.,

-----------

All existing taxpayers and VAT dealers will be given a provisional ID and a password. You first need to create your username and password using this provisional ID and password at the GST Common Portal - www.gst.gov.in.

It is assumed that all existing Central Excise taxpayers are already registered under State VAT Department. It covers both Central Excise and State VAT registration.

To enroll with the GST Common Portal, you need to perform the following steps:

> Access the www.gst.gov.in. The GST Home page is displayed.
> Click the NEW USER LOGIN button.


> The Login page is displayed. In the Provisional ID & Password  field, type the username that you received in the e-mail, SMS or any other communication received from the State VAT Department.
> In the Type the characters you see in the image below field, type the captcha text as shown in the screen.
> Click the LOGIN button.
Note:  
1. In case you have not received or lost your Provisional ID and Password, contact your State VAT Department.
2. In case you have already created your username, click the here link to login.




> The Provisional ID Verification page is displayed. In the E-mail Address field, enter your e-mail address.
> In the Mobile Number field, enter your valid Indian mobile number.

There are two One time Password (OTPs) which will be sent on your e-mail address and mobile number you just mentioned. Both OTPs are required for the verification.

> Click the CONTINUE button.

Note:
> Enter your own e-mail address and mobile number if you are the Primary Authorized Signatory. All future correspondences from the GST Common Portal will be sent on this registered e-mail address and mobile number only.
> E-mail address and mobile number cannot be changed till 01/04/2017.
> Any change in the registered e-mail address and mobile number can be done through the amendment process after 01/04/2017 as specified in the GST Act.



> The OTP Verification page is displayed. In the Email OTP field, enter the OTP you received in your e-mail address.
> In the Mobile OTP field, enter the OTP you received on your mobile phone.
> Click the CONTINUE button.

Note:
In case you have not received the OTP, click the RESEND OTP button to resend the OTP to your e-mail address and mobile number. Both new OTPs have to be used for the verification. The validity period of OTP is 10 minutes.




> The New Credentials page is displayed. In the New Username field, enter a username for yourself.
> In the Re-confirm Password field, reenter the password.
> Click the CONTINUE button.


Note:
> Username should be of 8 to 15 characters, which should comprise of alphabets, numbers and can contain special character (dot (.), underscore (_) or hyphen (-)).
> Password should be of 8 to 15 characters, which should comprise at least one alphabet, one number, one upper case letter, one lower case letter and one special character.




> The Security Questions page is displayed. For each security question, enter the answers. 
> Click the SUBMIT button.

> The message “Username and password have been successfully changed. Kindly login using these credentials” is displayed. You can now login to the GST Common Portal using the username and password you just created.

Note:
There are five questions on this page. It is mandatory to enter answers to all the security questions. Be careful when answering the security questions. In case you forget your password, you will be required to answer these security questions to retrieve your password.



> In the Username field, enter the username you just created.
> In the Password field, enter the password you just created.
> In the Type the characters you see in the image below field, type the captcha text as shown on the screen.
> Click the LOGIN button.


> The Welcome page is displayed. Click the CONTINUE button.


> Your Dashboard is displayed.

Note:
  1. Enrolment application can be filled only in English language. You can save and retrieve the application later. All the fields marked with red dot are mandatory to be filled.
  2. Alternatively, you can the click the Dashboard > Provisional ID Enrolment command to access the Enrolment Application.
  3. On the top of the page, there are eight tabs as Business Details, Promoter/ Partners, Authorized Signatory, Principal Place of Business, Additional Place of Business, Goods & Services, Bank Accounts and Verification. Click each tab to enter the details.


Business Details:
> The Business Details tab is selected by default. This tab displays the information to be filled for the business details required for enrolment.

Note:
Following details are auto-populated in the enrolment application based on your existing data in VAT system but you cannot edit these details:
  1. Legal Name of Business (as per PAN)
  2. Legal Name of Business (as per current tax Act)
  3. PAN of the Business
  4. State
  5. Ward/Circle/Sector
  6. The Trade Name is pre-populated but you can edit the same.
  • a. In the Trade Name field, enter the trade name of your business.
  • b. In the Constitution of Business drop-down list, select the type of constitution of your business.
  • c. In the Ward/Circle/Sector No. drop-down list, select the Ward/ Circle/ Sector number of your business.
  • d. Under the Please indicate existing registration section, in the Registration Type drop-down list, select the appropriate registration type.
  • e. In the Registration No. field, enter the registration number
  • f. Select the Date of Registration using the calendar.
  • g. Click the Add button.
  • h. In the Document Upload section, in the Proof of Constitution of Business drop-down list, select the appropriate document to be uploaded.
  • i. Click the Choose File button. Navigate and select the document.
  • j. Click the SAVE & CONTINUE button.


Promoter/ Partners:
This tab page displays the details of the stakeholders chosen in the Constitution of Business detail.

  1. In the First Name field, enter the first name of the stakeholder.
  2. In the Middle Name field, enter the middle name of the stakeholder.
  3. In the Last Name field, enter the last name of the stakeholder.
  4. Under the Name of Father/Husband, in the First Name field, enter the first name of the father of the stakeholder.
  5. Under the Name of Father/Husband, in the Middle Name field, enter the middle name of the father of the stakeholder.
  6. Under the Name of Father/Husband, in the Last Name field, enter the last name of the father of the stakeholder.
  7. Select the Date of Birth of the stakeholder using the calendar.
  8. In the Mobile Number field, enter the valid Indian mobile number of the stakeholder.
  9. In the Email Address field, enter the valid e-mail address of the stakeholder.
  10. Select the Gender of the stakeholder.
  11. In the Designation field, enter the designation of the stakeholder.
  12. In the Permanent Account Number field, enter the Permanent Account Number (PAN) of the stakeholder.
  13. In the Aadhaar Number field, enter the Aadhaar Number of the stakeholder.
  14. In case you are a citizen of India, select Yes or else select No.
  15. In case of NO, in the Passport Number field, enter the passport number of the stakeholder.
  16. In the Building No. / Flat No. field, enter the building number and flat number of the residential address of the stakeholder.
  17. In the Floor No. field, enter the floor number of the residential address.
  18. In the Name of the Premise / Building field, enter the name of the building of the residential address.
  19. In the Road / Street field, enter the road name where the residential address is located.
  20. In the Locality / Village field, enter the locality or village name where the residential address is located.
  21. In the State drop-down list, select the State where the residential address is located.
  22. In the District drop-down list, select the city or district where the residential address is located.
  23. In the PIN Code field, enter the pin code of the place where the residential address is located.
  24. In the Document Upload section, click the Choose File button to add the photograph of the stakeholder. Navigate and select the document.
  25. Click the SAVE & CONTINUE button.
Note:
In case the stakeholder whose details are entered is also the authorized signatory, select the Also authorized Signatory option.
To add more details of any other stakeholder, click the ADD NEW button.
To view the list of all the stakeholders, click the SHOW LIST button.



Authorized Signatory:
This tab page displays the details of the authorized signatory.
  1. In case you are the primary Authorized Signatory, select the checkbox for Primary Authorized Signatory.
  2. In the First Name field, enter the first name of the authorized signatory.
  3. Under the Name of Father/Husband, in the First Name field, enter the first name of the father of the authorized signatory.
  4. Under the Name of Father/Husband, in the Middle Name field, enter the middle name of the father of the authorized signatory.
  5. Under the Name of Father/Husband, in the Last Name field, enter the last name of the father of the authorized signatory.
  6. Select the Date of Birth of the authorized signatory using the calendar.
  7. In the Mobile Number field, enter the valid Indian mobile number of the authorized signatory.
  8. In the Email Address field, enter the valid e-mail address of the authorized signatory.
  9. Select the Gender of the authorized signatory.
  10. In the Designation field, enter the designation of the authorized signatory.
  11. In the Permanent Account Number field, enter the Permanent Account Number (PAN) of the authorized signatory.
  12. In case you are a citizen of India, select Yes or else select No.
  13. In case of NO, in the Passport Number field, enter the passport number of the authorized signatory.
  14. In the Aadhaar Number field, enter the Aadhaar Number of the authorized signatory.
  15. In the Building No. / Flat No. field, enter the building number and flat number of the residential address of the authorized signatory.
  16. In the Floor No. field, enter the floor number of the residential address.
  17. In the Name of the Premise / Building field, enter the name of the building of the residential address.
  18. In the Road / Street field, enter the road name where the residential address is located.
  19. In the Locality / Village field, enter the locality or village name where the residential address is located.
  20. In the State drop-down list, select the State where the residential address is located.
  21. In the District drop-down list, select the city or district where the residential address is located.
  22. In the PIN Code field, enter the pin code of the place where the residential address is located.
  23. In the Document Upload section, in the Proof of appointment of Authorized signatory drop-down list and Upload photograph, select the appropriate document to be uploaded.
  24. Click the Choose File button. Navigate and select the document.
  25. In the Document Upload section, click the Choose File button to add the photograph of the stakeholder. Navigate and select the document.
  26. Click the SAVE & CONTINUE button.
Note:
> >To add more details of any other authorized signatory, click the ADD NEW button.
> To view the list of all the authorized signatories, click the SHOW LIST button.



Principal Place of Business:
This tab page displays the details of the principal place of business.
  1. In the Building No. / Flat No. field, enter the building number and flat number of the principal place of your business.
  2. In the Floor No. field, enter the floor number of the principal place of your business.
  3. In the Name of the Premise / Building field, enter the name of the building of the principal place of your business.
  4. In the Road / Street field, enter the road name where the principal place of your business is located.
  5. In the Locality / Village field, enter the locality or village name where the principal place of your business is located.
  6. In the District drop-down list, select the city or district where the principal place of your business is located.
  7. In the PIN Code field, enter the pin code of the place where the principal place of your business is located.
  8. In the Office Email Address field, enter the official e-mail address used for business purpose.
  9. In the Mobile Number field, enter the official Indian mobile number used for business purpose.
  10. In the Office Telephone Number field, enter the official telephone number used for business purpose.
  11. In the Office FAX Number field, enter the official FAX number used for business purpose.
  12. In the Nature of possession of premises drop-down list, select the nature of possession of premises.
  13. In the Document Upload section, in the Proof of Principal Place of Business drop-down list, select the appropriate document to be uploaded.
  14. Select the checkbox for Nature of Business Activity being carried out at the premises whose details are entered here.
  15. Click the SAVE & CONTINUE button.

Additional Places of Business:
This tab page displays the details of the additional places of the business. Enter the details similarly like Principal Place of Business Details provided above.

Goods & Services:
> This tab page displays the details of the goods and services supplied by the business.
> In case you deal with Goods or Commodities, you need to mention the HSN Code in the Goods tab. In case you deal with services, you need to mention the SAC Code in the Services tab. You can add maximum 5 goods and 5 services. In case, you have more than 5 goods or services, you must add the top 5 goods or services you are dealing with.

Goods Tab:
In some cases you may know the HSN Code, and in some cases you might not know the HSN Code. Follow the steps given below to fill the HSN Code.





In case you know the HSN Code:
Let us take an example that you need to add the HSN Code 61051010. To add the HSN Code, perform the following steps:
  1. In the Search HSN Chapter by Name or Code field, enter the first four digit 6105 from the HSN Code.
  2. In the Search HSN Code field, enter the HSN code 61051010. HSN Code is successfully added.
In case you do not know the HSN Code:
Let us take an example where the dealer deals with cotton textile.
  1. In the Search HSN Chapter by Name or Code field, type cotton; related HSN Chapter list is displayed. From the displayed list, scroll and select the appropriate option (in this case 5208).
  2. In the Search HSN Code field, again type cotton or 5208; related HSN Code list is displayed. From the displayed list, scroll and select the appropriate option. In case the appropriate option is not visible, scroll and select the View All link.
  3. Select the check boxes for HSN codes to be added. Scroll between the pages to select the appropriate option.
  4. Click the Add button. HSN Code is successfully added. 



Note:
In case you want to add another good or commodity, click the X icon as shown in the image below.





Services Tab:
  1. In the Search by Name or Code field, type the name or the SAC Code of the services supplied by the business. SAC is successfully added.
  2. Click the SAVE & CONTINUE button.

Bank Accounts:
This tab page displays the details of the bank accounts maintained for conducting business.
  1. In the Account Number field, enter the account number of the Bank.
  2. In the Type of Account drop-down list, select the type of account.
  3. In the Enter Bank IFSC Code field, enter the IFSC code of the Bank.
Note:
In case you don’t know the IFSC code, click the here link to know the IFSC code.
Alternatively, you can also find the IFSC code in the cheque book or the cheque leaflet of your Bank.


> In the Document Upload section, in the Supporting Document drop-down list, select the appropriate document to be uploaded.
>  Click the SAVE & CONTINUE button.

Note:
In case you want to add details of more Bank accounts, click the ADD NEW button.
To view the list of all the stakeholders, click the SHOW LIST button.




Verification:
This tab page displays the details of the verification for authentication of the details submitted in the form.

  • Select the Verification checkbox.
  • In the Authorized Signatory drop-down list, select the name of the authorized signatory.
  • In the Place field, enter the place of your principal place of business.
  • After filling the enrolment application, you need to digitally sign the application using Digital Signature Certificate (DSC). Submission of application with the details is NOT completed unless DSC is affixed.
Digitally signing using DSC is mandatory in case of LLP and Companies.

In case you do not have DSC handy, you can save the application and decide to sign the application later. In such case, to save the Enrolment Application, click the SUBMIT button.

  • Click the SUBMIT WITH DSC button.

Note:
In case, your DSC is not registered, you will need to register DSC.


Note:
  • Make sure your DSC dongle is inserted in your laptop/ desktop.
  • Make sure emSigner (from eMudra) is running on your laptop/ desktop with administrator permissions.

To check if the emSigner is running on you laptop/ desktop, perform the following steps:

1. Click the item tray.
2. Double click the emSigner icon.
3. Click the Hide Service button to minimize the dialog box.

g. Select the certificate and click the SIGN button.
h. Enter the PIN (dongle password) for the attached DSC.


Note:
To view the details of your DSC, click the View Certificate button.

The success message is displayed after the validation of the PIN. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. Application Reference Number (ARN) receipt is sent on your e-mail address and mobile phone number.




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