Common Queries Asked by Existing Taxpayers for GST Registration
Common Queries Asked by Existing Taxpayers for GST Registration at New GST Portal. GST Migration Process is Started and Many Existing Taxpayers.||Common Queries Asked by Existing Taxpayers for GST Registration at New GST Portal. GST Migration Process is Started and Many Existing Taxpayers.||Common Queries Asked by Existing Taxpayers for GST Registration at New GST Portal. GST Migration Process is Started and Many Existing Taxpayers.||Common Queries Asked by Existing Taxpayers for GST Registration at New GST Portal. GST Migration Process is Started and Many Existing Taxpayers.||Common Queries Asked by Existing Taxpayers for GST Registration at New GST Portal. GST Migration Process is Started and Many Existing Taxpayers.
Common Queries Asked by Existing Taxpayers for GST Registration
1. Who is an existing taxpayer?An existing taxpayer is an entity currently registered under any State or Central laws, like Value Added Tax Act, Central Excise Act and Service Tax Act. Existing taxpayers include taxpayers already registered under :-
- Central Excise
- Service Tax
- State Sales Tax or VAT (except exclusive liquor dealers if registered under VAT)
- Entry Tax
- Luxury Tax
- Entertainment Tax (except levied by the local bodies)
2. Do I need to enrol for GST?All existing taxpayers registered under any of the Acts as specified in Question 1 will be transitioned to GST. The enrolment for GST will ensure smooth transition to the GST regime. The data available with various tax authorities is incomplete and thus fresh enrolment has been planned. Also, this will ensure the latest data of taxpayers is available in the GST database without any recourse to amendment process, which is the norm to update the data under tax statutes today.
3. 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.
5. What are the prescribed limits for registration under GST?
6. 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.
7. I am not an existing taxpayer. Do I need to enrol?No. In case, you wish to register yourself under the GST Act, you may file an application after the appointed date. In case you wish to register under the existing laws, you may register yourself under the respective Acts by visiting the relevant State/ Center Tax department websites.
8. I run a departmental store. Do I need to register?
9. From when the GST be applicable in India?
10. What will be the rate of GST for me?The empowered committee will announce the GST rates applicable for different categories in due course of time.
11. Will GST reduce the tax burden?GST is a tax reform aimed to reduce taxation burden. However, its implications could differ for each Taxpayer depending on business activities and taxes applicable as per the existing laws.
12. How will I file return?
13. After the GST is implemented, how will our existing appeals, assessments, adjudication, and inspection, outstanding cases be resolved?Existing appeals, assessments, adjudication or any other proceedings initiated or to be initiated under the existing laws will continue to be undertaken under the existing laws.
14. How can I pay GST?
15. Will I continue to be exempted from Tax after the GST is applicable?Once the GST Law is implemented, you can refer the law and find the nuances. You can visit the GST Common Portal – www.gst.gov.in to keep yourself updated about the GST Law.
16. What is the legal status of GSTN. Why should I share my information with GSTN?Goods and Services Tax Network, (GSTN) is a Section 8 (not for profit), non-Government, private limited company set up by Central and State Governments together. The Company has been set up as national agency to provide IT infrastructure and services to the Central and State Governments, tax payers and other stakeholders for implementation of the Goods and Services Tax (GST).
17. How will GSTN ensure security of my information?Multi-layered security arrangements have been under the supervision and approval of Government for ensuring the information of taxpayers.
18. What does the word ‘enrolment’ under the GST Common Portal mean?
19. Is there a fee or charge levied for the enrolment under GST?No. There is no fee or charge levied for the enrolment of a taxpayer under GST.
20. What is the basis for getting Provisional ID under GST?
21. How will I get the Provisional ID? Who will provide the Provisional ID and password to me?You will be provided Provisional ID and password by your tax authority. In case you have not got it, please contact your tax authority.
22. What is the format of Provisional ID?
23. Which information and documents are required to enrol with GST?
- Provisional ID received from State/ Central Authorities
- Password received from the State/ Central Authorities
- Valid E-mail Address
- Valid Mobile Number
- Bank Account Number
- Bank IFSC
Documents required for GST Registration
|Constitution of Business||Proof of Constitution||Size||Type|
|Proprietorship;||Nil (No Attachment required)||1 MB||JPEG, PDF|
|Partnership;||Partnership Deed;Any Proof substantiating Constitution||1 MB||JPEG, PDF|
|Hindu Undivided Family||Nil (No Attachment required)||1 MB||JPEG, PDF|
|Private Limited Company;||Certificate of Incorporation||1 MB||JPEG, PDF|
|Public Limited Company;||Certificate of Incorporation||1 MB||JPEG, PDF|
|Society/ Club/ Trust/ AOP;||Trust Deed;Registration Certificate; Any Proof substantiating Constitution||1 MB||JPEG, PDF|
|Government Department;||Any Proof substantiating Constitution||1 MB||JPEG, PDF|
|Public Sector Undertaking;||Certificate of Incorporation||1 MB||JPEG, PDF|
|Unlimited Company;||Certificate of Incorporation||1 MB||JPEG, PDF|
|Limited Liability Partnership;||Certificate of Incorporation||1 MB||JPEG, PDF|
|Local Authority;||Any Proof substantiating Constitution||1 MB||JPEG, PDF|
|Statutory Body;||Any Proof substantiating Constitution||1 MB||JPEG, PDF|
|Foreign Company||Certificate for Establishment||1 MB||JPEG, PDF|
|Foreign Limited Liability Partnership||Certificate for Establishment||1 MB||JPEG, PDF|
|Others||Registration Certificate;Any Proof substantiating Constitution||1 MB||JPEG, PDF|
25. Why do I need to register in advance when the GST law is not yet applicable?You are advised to enroll with GSTN as per the State schedule so that you do not face any difficulty after the GST Law is applicable. In case you delay in registration, you may get deprived of functionalities that are available from the date of application of GST till you register.
26. What if I do not enrol as per the State schedule?
27. If I am registered under VAT and Service Tax both, will I get one registration or two under GST?For all the Acts subsumed under GST act, irrespective of number of authorities with which you are registered, only one GSTIN will be issued for the State. 28.I have two registrations under VAT with same PAN. Will I get two registrations under GST?
32. What is ISD Registration?ISD stands for Input Service Distributor. An Input Service Distributor refers to a person who distributes credit, in respect of the tax invoices of the services received at the Head Office, to its branches where the services have been supplied actually. Tax invoice refers to the invoice issued under Section 23 of the Model Goods and Services Act. If you are an existing ISD Taxpayer, you need to apply afresh in the GST Common Portal for the State in which you desire to seek registration. For that you need to inform your Central Jurisdictional Authority.
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