GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT

Sub: APVAT Act, 2005 – utilization of physical waybills by the registered dealers – discontinued of using physical waybills- further instructions issued and communicated – Regarding.

In the referencecited, instructions have been issued for issue of physical waybills to the dealersdealing with the hyper sensitive and sensitive commodities. At present physical waybills are issued by the CT Offices and Dealers Service Centers (DSCs) as approved and sanctioned by the assessing authorities concerned for all commodities and also issued from CDSC in case of non sensitive commodities as requested by the dealer through online, on payment of way bills cost as prescribed.

In the present practice, dealers who required physical waybills shall maintain the records and submit utilization statements to the department. The process is time consuming and the dealers/authorized representative are physically visiting offices /DSCs to obtain the waybills. As per the utilization report of physical way bills , usage of physical  waybills by the dealers are drastically reduced and presently they are well acquainted with generation of e - way bills for transportation of goods.In view of this, instructions have been issued for issue / obtaining the waybills under the APVAT and CST Acts as under.

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.

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.

• 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.

1. Tax invoice

(1) Subject to rule 5, a tax invoice referred to in section 23 shall be issued by the supplier containing the following details:-

Provided further that in case of exports, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT ON PAYMENT OF IGST” or “SUPPLY MEANT FOR EXPORT UNDER BOND WITHOUT PAYMENT OF IGST”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details:

(2) The invoice referred to in sub-rule (1), in case of taxable supply of services, shall be issued within a period of thirty days from the date of supply of service:

Provided that in case of continuous supply of services, the invoice shall be issued within a period of thirty days from the date when each event specified in the contract, which requires the recipient to make any payment to the supplier of services, is completed:

Provided further that where the supplier of service is a banking company or a financial institution including a non-banking financial company, the period within which the invoice is to be issued shall be forty five days from the date of supply of service.

2. Manner of Issuing Invoice

(1) The invoice shall be prepared in triplicate, in case of supply of goods, in the following manner:–

Provided that the duplicate copy is not required to be carried by the transporter if the supplier has obtained an Invoice Reference Number under sub-rule (4).

(2) The invoice shall be prepared in duplicate, in case of supply of services, in the following manner:-

(3) The serial number of invoices issued during a tax period shall be furnished electronically through the Common Portal in FORM GSTR-1.

(4) A registered taxable person may obtain an Invoice Reference Number from the Common Portal by uploading, on the said Portal, a tax invoice issued by him in FORM GST

INV-1, and produce the same for verification by the proper officer as required under section 61 in lieu of the tax invoice.

(5) The Invoice Reference Number shall be valid for a period of 30 days from the date of uploading.

3. Bill of supply

A bill of supply referred to in the second proviso to section 23 shall be issued by the supplier containing the following details:-

Provided that the proviso to sub-rule (1) of rule 1 shall apply, mutatis mutandis, to the bill of supply issued under this rule:

Provided further that the registered taxable person may not issue a bill of supply if the value of the goods or services supplied is less than one hundred rupees except where the recipient of the goods or services requires such bill:

Provided also that a consolidated bill of supply shall be prepared by the registered taxable person at the close of each day in respect of all such supplies where the bill of supply has not been issued in terms of the second proviso.

4. Supplementary tax invoice and Credit or debit notes

(1) A supplementary tax invoice under section 23 and a credit or debit note under section 24 shall contain the following details -

(2) Every registered taxable person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of issuance of certificate of registration:

Provided that the registered taxable person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period:

Provided further that in case of inter-State supplies, where the value of a supply does not exceed two hundred and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all recipients located in a State, who are not registered under the Act.

5. Tax Invoice in special cases

(1) A tax invoice issued by an Input Service Distributor shall contain the following details:-

Provided that where the Input Service Distributor is an office of a banking company or a financial institution including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as prescribed above.

(2) Where the supplier of taxable service is a banking company or a financial institution including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as prescribed under rule 1.

(3) Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, containing the gross weight of the consignment, name of the consignor and the consignee, registration number of goods carriage in which the goods are transported, details of goods transported, details of place of origin and destination, GSTIN of the person liable for paying tax whether as consignor, consignee or goods transport agency, and also contains other information as prescribed under rule 1.

(4) Where the supplier of taxable service is supplying passenger transportation service, a tax invoice shall include ticket in any form, by whatever name called, and whether or not containing the address of the recipient of service but containing other information as prescribed under rule 1.

1.Who is an existing taxpayer?
An existing taxpayer is an entity currently registered under any of the Acts as specified below:-

• a.Central Excise
• b.Service Tax
• c.State Sales Tax / VAT (except exclusive liquor dealers if registered under VAT)
• d.Entry Tax
• e.Luxury Tax
• f.Entertainment Tax (except levied by the local bodies)

2.What does the word ‘enrolment’ under GST system portal mean?
Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields.

3.Do I need to enroll for GST?
All existing taxpayers registered under any of the Acts as specified in Q1 will be transitioned to GST. Enrolment for GST will ensure smooth transition to GST regime. The data available with various tax authorities is incomplete and thus fresh enrolment has been planned. Also, this will ensure latest data is available in GST Database without any recourse to amendment process, which is the norm to update the data under tax statutes today.

4.Why do I need to enroll myself as a user on the GST System Portal?
GST System portal has been created for this purpose as no paper based enrolment will be allowed.

You need to enroll as a user on the GST system portal, so that you may be enabled as a registrant for GST Compliance requirement viz. return filling, tax payment, etc.

5.When do I need to enroll with the GST Systems Portal?
The taxpayers registered under any Acts as specified under Q1 are required to enroll at GST System Portal. State VAT and Central Excise can start enrolling from October, 2016 on GST System Portal as per plan indicated on GST System portal. The taxpayers registered under Service Tax will be enrolled on a later date for which separate intimation will be sent.

6.Is there any concept of deemed enrolment on GST System Portal?
No.There is no deemed enrolment on GST system portal. All the taxpayers registered under any of the Acts as specified in Q1, are expected to visit the GST System Portal and enroll themselves.

7.Is there any fee/charge levied for the enrolment on GST System Portal?
No. There is no fee/charge levied for the enrolment of a taxpayer with GST System Portal.

8.Is the enrolment process different for taxpayers registered under Centre /State/UT tax Acts as specified in Q1?
No. The enrolment process is common for all taxpayers registered under Centre /State/UT tax Acts as specified in Q1.

9.Are taxpayers required to enroll separately with Central and State authorities under GST?
No, any person who wants to seek enrolment under the GST Act has to apply on the GST System Portal. Enrolment under the GST is common for both Central GST and the State GST. There will be common registration, common return and common Challan for Central and State GST.

10. What is the format of Provisional ID?

11.What information should be readily available with me before I begin to enroll with GST?

Before enrolling with GST System Portal, you must ensure to have the following information/ documents available with you:-

Documents

a.Proof of Constitution of Business :

b.Photograph of Promoters/ Partners/Karta of HUF (JPEG format in maximum size of 100 KB)

c.Proof of Appointment of Authorized Signatory (PDF and JPEG format in maximum size of 1 MB)

d.Photograph of Authorized Signatory (JPEG format in maximum size of 100 KB)

e.Opening page of Bank Passbook / Statement containing Bank Account Number of < Account Number>, Address of Branch, Address of Account holder and few transaction details (PDF and JPEG format in maximum size of 1 MB)

12.Which username do I need to provide during first time login. Can I use the same username and password which I used to login as State registrant?
For the first time login, you need to provide username and password that you received from the State VAT/Centre Tax Department. For subsequent login, you need to enter username and password as created by you while enrolling with GST System Portal.

13.What user ID can I choose after first login?
You may choose any user ID of your choice, provided it is available in the database while you are registering.

14.I have not received my username and password to apply for enrolment with GST. What do I do now?
In case you have not received your user name and password, you can contact your jurisdictional State/Centre authorities.

15.Can I give email address and mobile number of my Tax Professional during enrolment with GST?
No, you should not give the email address and mobile number of Tax Professional or anyone else. You MUST provide the email address and mobile number of the primary Authorized Signatory appointed by you or yourself. All future correspondence/communication from the GST System Portal will be sent on the registered mobile Number and email address only.

Tax professionals will be given separate user ID and password from GST system and they will provide their own email Id and mobile number for that purpose.

16. Who can be the Primary Authorized Signatory?
A Primary authorized signatory is the person who is primarily responsible to perform action on the GST System Portal on behalf of taxpayer. All communication from the GST System Portal relating to taxpayer will be sent to him. For example:- in case of proprietor, the proprietor himself or any person authorized by him, in case of partnership any of the partner authorized or any person authorized, in case of Company/LLP, Society, Trust, the person who is authorized by Board or Governing Body etc. can act as Primary authorized signatory. Copy of authorization needs to be uploaded.

In case of multiple authorized signatory for single business entity, one authorized signatory should be designated as primary authorized signatory and email and mobile number of that person shall be provided at the enrolment.

In case of single authorized signatory for a business entity, he shall be assumed as primary authorized signatory for that business entity.

17.How long the OTP is valid?
The OTP sent to your email address and mobile number is valid for <15> minutes. It expires after 15 minutes.

18.I have not received the OTP on my mobile? What do I do now?
Your OTP would be sent on your registered mobile number and e mail address on GST System Portal. If you have not received the OTP within 15 minutes, you may choose to receive it again by clicking the RESEND OTP button.

19.  What if I don’t receive the OTP even after clicking the RESEND OTP button?
If you do not receive the OTP via SMS on your mobile number even after clicking the RESEND OTP button, please verify if the mobile number provided by you is correct.
If you do not receive the OTP on your email address even after clicking the RESEND OTP button, please verify that your email address entered is correct and the Internet and mobile network are available.

20.  Why I have received two One Time Passwords (OTPs) for email and mobile?
Separate OTPs are sent to on email address and mobile number to validate them. Thus two separate OTPs are sent.

All future correspondence from the GST System Portal will be sent on the registered email address and mobile number only. Therefore, there is need to validate both mobile number and email address.
21.I have received OTP in my mobile. I have entered the same OTP in the OTP verification page for Email OTP and Mobile OTP. Are these OTPs different?

You must have received two different One Time Passwords (OTPs) on your email address and mobile number. Enter the OTP received on your email address and mobile number in the Email OTP and Mobile OTP fields respectively. If you have entered same OTP in both of your email and mobile OTP fields, your validation would be failed with error message.

22. Which details are prefilled in the enrolment application for enrolling with GST?

Following details are auto-populated in the enrolment application based on your existing data:

PAN of the Business
Legal Name of Business State
Reason of liability to obtain registration
Email Address and Mobile number of primary Authorized Signatory entered during enrolling with GST System Portal.

23.What does the red asterisk (*) appearing besides the fields in the enrolment application indicate?
Red asterisk (*) indicates mandatory field. Any field marked with the red asterisk need to be filled in necessarily to proceed ahead with the enrolment application.

24. Can I make changes in in my Legal Name, State Name and PAN in the enrolment application?
You cannot make changes to Legal Name, State name and PAN as appearing in the enrolment application. These details have been migrated from existing tax systems of State or Center, as the case may be.

25. How to find out my State Jurisdiction?
Refer your VAT Registration Certificate to find your State Jurisdiction. It is the same jurisdiction as given in your existing VAT Registration Certificate.

26.How to find out my Ward / Circle / Sector No?
Refer to your VAT Registration Certificate to find your Ward / Circle / Sector No. It is the same ward /Circle/ Sector where you are registered.

27.How to find out my Center Jurisdiction?
If you are registered with Central Excise, refer the Registration Certificate to find your Centre Jurisdiction.

If you are only a VAT registered dealer, you need to find your central jurisdiction based on the address of your Principal place of Business. You may visit CBEC website  www.cbec.gov.in for details
(refer URL -  http://www.cbec.gov.in/resources//htdocs-cbec/deptt_offcr/cadre- restruct/cadre-restructg-notifications.pdf).

28.I am not able to upload any document. Why?
You first need to check your internet connectivity. You should also ensure that the format of document must be either PDF or JPEG with maximum size of 1 MB. In case of photographs, the format should be in JPEG and maximum size allowed is 100 KB.

29. I filled all the details in the Business Details page while filling the form. But now all the fields are appearing blank. Why?
You need to save every page after filling all the details. Click the Save & Continue button at the bottom of the page to save the entered details and then proceed further to enter details in the other tabs.

30.What is DIN?
DIN stands for Director Identification Number given to Directors of a Company by Ministry of Corporate Affairs. To know your DIN, refer your DIN allotment letter issued by Ministry of Corporate Affairs or visit the MCA portal - www.mca.gov.in.

31.I don’t have my Aadhaar Number. Is it mandatory to provide the Aadhaar Number?
For filing of enrolment application Aadhaar is not mandatory. However, at the time of submission of your enrolment application at GST System Portal, you would be required to use DSC or Aadhaar based E-Signing.

32. What is Principal Place of Business?
Principal Place of Business is the primary location within the State where a taxpayer's business is performed. The principal place of business is generally where the business's books of accounts and records are kept and is often where the head of the firm or at least top management is located.

33. What is Additional Place of Business?
Additional Place of business is the place of business where taxpayer carries out business related activities within the State, in addition to the Principal Place of Business.

34. What is HSN and SAC code?
HSN stands for Harmonized System of Nomenclature which is internationally accepted product coding system to maintain uniformity in classification of goods.
Service Accounting Codes (SAC) are adopted by the Central Board of Excise and Customs (CBEC) for identification of the services.

35. Which bank account should I provide while enrolling with GST System Portal?
The Bank accounts used for the purpose of carrying out business transactions must be provided while enrolling with GST System Portal.

36.I have more than one bank account. Can I add all of them while enrolling with GST System Portal?
You can add maximum of 10 Bank accounts while enrolling with GST System Portal.

37.Is DSC mandatory for enrolment
DSC is mandatory for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs).

For other taxpayers, DSC is optional.

38.My DSC is not registered with GST System Portal? Will I be able to submit my enrolment application with DSC?
You cannot submit the enrolment application if your DSC is not registered with GST System Portal. Therefore, you need to register your DSC on GST System Portal by clicking “register your DSC”.

39. How can I register my DSC with GST Portal?
If you have valid DSC, you can visit GST System Portal and click on “Register your DSC” link. The PAN of the DSC holder should match with the PAN database of the CBDT. After validation the user should select the certificate link which is to be registered. Only class -2 or Class 3 DSC can be registered in the GST System Portal.

40. What is E-Sign? How does it work?
E-Sign stands for Electronic Signature. E-Sign is an online electronic signature service to facilitate an Aadhaar holder to digitally sign a document. If the Applicant opts to electronically sign using the E-Sign service, the following actions are performed:-

Taxpayer need to click on “E sign” button.

System will ask to enter Aadhaar number of Authorized signatory.
1.After validating the Aadhaar Number, the GST system Portal will send a request to UIDAI system to send a One Time Password (OTP).
2.UIDAI system will send OTP to email address and mobile number registered against Aadhaar number.

System will prompt user to enter OTP.

The user will enter the OTP and submit the document. The e-Signing process is complete.

41.Is there any charge applicable on submission of the application for enrolment?
No, there is no charge applicable on submission of the application for enrolment with GST System Portal.

42.  What is ARN?
ARN is the Application Reference Number generated after the submission of the enrolment application with E-Sign or Digital Signature (DSC). It is a unique number assigned to each transaction completed at the GST System Portal. Note the ARN can be used for future correspondence with GSTN.

43. What is the format of ARN?

 

44. I am an existing taxpayer registered under Central Excise/ Service Tax and State VAT legislations. I have successfully submitted the details sought by GSTN as per application prescribed under model GST Law. What will happen next?

Application Reference Number (ARN) will be generated after the successful submission of the enrolment application at the GST System Portal. You can use this ARN to track the status of your application.

45.I have not yet received the Application Reference Number (ARN). What should I do now?

If you don’t receive ARN within 15 minutes, an email will be sent to you with detailed instructions for further course of action.

46.While entering the details, internet connection was lost. How can I retrieve the saved enrolment form?

To retrieve the saved enrolment form, login to the GST System Portal with valid credentials. Go to Dashboard > My Saved Application menu. Click the Edit button to retrieve the saved enrolment form.

47. I got an email that there is a mismatch during PAN validation. What should I do now?

You need to login to the GST System Portal and fill the details as per your PAN details and resubmit the enrolment application.

48.My DSC has expired / revoked? What do I do now?

You need to re-register your valid DSC with GST. Login to the GST System Portal with valid credentials. Go to Dashboard > Register / Update DSC menu. In case of revocation, another valid DSC has to be registered with GST System Portal.

49. Is there any Help Desk Facility available?

Yes, Help Desk facility will be available and it will be displayed on the GST System Portal.