Overview of Enrolment1. Who is an existing taxpayer?
An existing taxpayer is an entity currently registered under any State or Central laws
Existing taxpayers include taxpayers already registered under :-
State Sales Tax or VAT (except exclusive liquor dealers if registered under VAT)
Entertainment Tax (except levied by the local bodies)
2. What does the word ‘enrolment’ under the GST Common Portal mean?
Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields by the taxpayer in the Enrolment Application at the GST Common Portal.
3. Do I need to enrol for GST?
Yes. All existing taxpayers registered under any of the Acts as specified in Question 1 will be transitioned to GST.
4. Why do I need to enrol myself as a taxpayer on the GST Common Portal?
The GST Common Portal has been made available to enable taxpayers enrol with GST. Paper based enrolment option is NOT available. The GST Common Portal will enable taxpayers to meet the GST compliance requirement like filing return and making tax payment. Using the Portal requires existing taxpayers to enrol.
5. Is there a concept of deemed enrolment under GST?
No. There is no deemed enrolment under GST. All the taxpayers registered under any of the Acts as specified in Question 1, are expected to visit the GST Common Portal and enrol themselves at the GST Common Portal.
6. Is there a fee or charge levied for the enrolment under GST?
7. When do I need to enrol with the GST Common Portal? Is the enrolment process different for taxpayers registered under Centre, State or Union Territory tax Acts? Is the enrolment process different for taxpayers registered under Centre, State or Union Territory Tax Acts as specified in Question 1?
The taxpayers registered under any of the Acts as specified under Question 1 are required to enrol at the GST Common Portal.
Refer below table for details of Enrolment Plan for your State
The schedule of the enrolment activation drive for states is given below. We encourage you to complete the enrolment during the specified dates. However, the window will be open till 31/01/2017 for those who miss the chance
8. Are existing taxpayers required to enrol separately with Central and State authorities under GST?
No, any existing taxpayer who wants to seek enrolment under the GST Act needs to apply at the GST Common 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.
9. What is the format of Provisional ID?
It would be 15 digit pan based number.
10. Which information and documents are required to enrol with GST?
Before enrolling with the GST Common Portal, you must ensure to have the following information:
Provisional ID received from State/ Central Authorities
Password received from the State/ Central Authorities
Valid E-mail Address
Valid Mobile Number
Bank Account Number
1. For login to the GST Common Portal, can I use the username and password
Filing the Enrolment Application
which I use to login as State Registrant?
No, you cannot use the username or password that you use to login to the State VAT Portal.
For the first time login to the GST Common Portal, you need to use provisional username and password that you received from the State VAT or Centre Tax Department.
3. 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 username and password for login to the GST Common Portal, contact your state VAT department.
4. Can I give e-mail address and mobile number of my Tax Professional during
enrolment with GST?
Tax professionals will be given separate username and password by the GST System for the purpose of login to the GST Common Portal.
9. Which details are prefilled in the Enrolment Application? Can I make changes in
my Legal Name, State Name and PAN in the Enrolment Application?
Following details are auto-populated from the VAT database in the Enrolment Application:
PAN of the Business
Legal Name of Business
Name of the State
Reason of liability to obtain registration
You cannot make changes to any of these fields as appearing in the Enrolment Application.
11. In the Enrolment Application, I need to fill the State Jurisdiction, Ward, Circle,
Sector No. and Center Jurisdiction? How can I find these details?
Refer your VAT Registration Certificate to find your State Jurisdiction and Ward, Circle and Sector No.
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).
15. What is HSN and SAC code?
HSN stands for Harmonized System of Nomenclature which is internationally accepted product coding system used to
maintain uniformity in classification of goods.
SAC stands for Service Accounting Codes which are adopted by the Central Board of Excise and Customs (CBEC) for
identification of the services.
18. Is electronically signing the Enrolment Application using the DSC mandatory
Electronically signing the Enrolment Application using DSC is mandatory for enrolment by Companies, Foreign
Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs).
For other taxpayers, electronically signing using DSC is optional.
19. My DSC is not registered with the GST Common Portal? Will I be able to submit
my Enrolment Application with my DSC? How can I register my DSC with the GST
You cannot submit the Enrolment Application if your DSC is not registered with the GST Common Portal. Therefore, you
need to register your DSC at the GST Common Portal by clicking the Register DSC menu.
During registration of DSC with the GST Common Portal, the PAN of the DSC holder will be matched with the PAN
database of the CBDT. After validation you need to select the certificate that you need to register.
Note: Only Class -2 or Class 3 DSC can be registered at the GST Common Portal.
20. What is E-Sign? How does it work?
E-Sign stands for Electronic Signature. E-Sign is an online electronic signature service that allows an Aadhaar holder
to digitally sign a document. If the taxpayer opts to electronically sign the Enrollment Application or any other document
at the GST Common Portal using the E-Sign service, the following steps are performed:-
1. The taxpayer clicks the E-sign button.
2. The GST Common Portal prompts the taxpayer to enter the Aadhaar number of the Authorized Signatory.
3. After validating the Aadhar Number, the GST Common Portal sends a request to UIDAI system to send an OTP.
4. UIDAI system sends an OTP to e-mail address and mobile number registered against Aadhaar number.
5. The GST System prompts the taxpayer to enter the OTP.
6. The taxpayer enters the OTP and submits the Enrollment Application or the document. The e-Signing process is
21. Is there any charge applicable on submission of the Enrolment Application at
the GST Common Portal?
24. While entering the details, the Internet connection was lost. How can I retrieve
the saved Enrolment Application?
To retrieve the saved Enrolment Application, login to the GST Common Portal with valid credentials. Go to Dashboard >
My Saved Application menu. Click the Edit button to retrieve the saved Enrolment Application.
Enrolment Activities Post Appointed Date1. Can the Enrolment Application of a taxpayer get rejected?
Yes, the Enrolment Application for enrolment under GST can be rejected in case incorrect details have been furnished or uploaded fake or incorrect documents have been attached with the Enrolment Application and the application is electronically signed. However, the applicant taxpayer will be provided reasonable opportunity of being heard where applicant taxpayer can present his or her viewpoints.
2. Can amendments be made after the enrolment application is submitted?
Yes, the Enrolment Application can be amended after the appointed date.
3. Can the mobile number and e-mail address given at the time of enrolment be
changed after enrolment?
Yes, the mobile number and e-mail address can be changed after the appointed date on following the amendment process.
4. When will Provisional Registration Certificate be issued?
The Provisional Registration Certificate will be available for viewing and download at the Dashboard of the GST Common Portal on the appointed date. The certificate will be available only if the Registration Application was submitted successfully.
5. When will Final Registration Certificate be issued?
The final Registration Certificate will be issued within 6 months of verification of documents by authorized Center/ State officials of the concerned Jurisdiction (s) after the appointed date.
Miscellaneous1. I have multiple businesses in one state registered using the same PAN. Do I need
to enrol each business separately with GST?
As one PAN allows one GST Registration in a State, you may register one business entity first. For the remaining
business within the State please get in touch with your Jurisdictional Authority.
For queries you may reach out to us at email@example.com