How to Migrate to GST | Migration to GST
All the existing taxpayers registered under Sales tax, excise tax and VAT need to register on the common GST portal.
The migration process is explained clearly in this article.Here is the step by step guide on how to migrate to GST.
Steps of GST migration
- Create User ID and password on the common portal
- Do submit the business details
- All the details related to proprietor, partner and etc should be submitted here
- Authorized signatory details
- Principle place of business details
- Additional place of business details
- Details of Goods & Service supplied
- Bank Accounts details and
- Final Verification
- Issuance of ARN
- Implementation of GST
Step 1: Creation of User ID and password on the common portal
– This is the first step of migration process
– A provisional ID and password which has been provided by the state VAT department should be used on the new GST common portal to generate new Provisional Id and password
– Once the New Provisional ID and Password is entered then the GST portal will ask for the email Id and mobile number for the verification.
– The one time passwords will be sent to both the email and mobile which has to be verified and remember these are non-editable fields.
– In case if anyone forgets the password then five questions will be asked to reset the password.
Step 2: Business details
-After generating new ID and Password the person should log into the GST common portal
-After login one should able to find the details of the provisional number and the fields that ask to enter the business details.
-Some of the details like PAN number and legal name are reflected from the system automatically and one should enter some other details like central excise, service tax, VAT etc manually.
-And the related documents mentioned over there should be uploaded respectively
Step 3: All the details related to proprietor, partner and etc should be submitted here
-Here the details of the proprietor, the business partner should be entered.The scanned copy of photographs and residentials address should also be uploaded here.
-Recommended that all the details should be entered correctly.
Step 4: Authorised signatory details
– A scanned copy of board resolution or authority letter evidencing appointment of such person as an authorized signatory along with acceptance letter shall be uploaded on GST common portal.
-Here board resolution or authorization letter along with acceptance letter should be in jpeg/pdf format with a maximum size of 100KB. Separate board resolution or authorization letter should be made for each signatory.A maximum of 10 members can be able to make authorized signatory.
Step 5: Principle place of business details
-Details such as Address (Building/Flat No, Road, Locality, State, District, Pin code etc.), Official Email-Id, Mobile Number, Office Telephone Number, Nature of possession of premises (i.e. Own, Rented, Leased, Consent, Shared), Scanned copy of Proof of Principle place of business i.e. in PDF/JPEG format with maximum size of 1 MB is required to be given under this tab. Following documents can be used a proof of Principle place of business
-A principle place of business is nothing but the place where the main business process is carried out.
Step 6: Additional place of business details
Additional places include factory, office, godown, warehouse or any other place where a taxable person stores his goods or provides or receives any goods and/or services. All the details as specified for principle place of business are equally applicable for an additional place of business also.
Step 7: Details of Goods & Service supplied
HSN(Harmonized System of Nomenclature) wise details of 5 top goods should be specified. HSN codes as stated here are the same as stated under existing Central Excise Law. Similarly, details of top 5 services along with the Service Accounting code should also be given under the details of services.
Step 8: Bank Account Details
A taxpayer needs to provide his bank details and also upload the pdfs of the passbook and the bank statement within this field.
Step 9: Verification
After filling an application a person can submit the application using a digital signature (DSA).
Once the application is submitted, the details will be verified by the GST system
Step 10: Issuance of Application Reference Number (ARN)
If details are correct, an Application Reference Number (ARN) the status of the provisional ID will be changed to “migrated”.
Step 11: On GST Implementation – Issuance of Registration Certificate
On the implementation day of GST, the status of the provisional Id’s will be changed to “Active” and the taxpayers will be issued a certificate of “provisional registration”.
Find the list of Documents need to be uploaded on the GST common portal
1.Proof of Constitution of Business
In case of Partnership Firm: Partnership Deed of Partnership Firm (JPEG/PDF of 1 MB)
In case of Others: Registration Certificate of the Business Entity JPEG/PDF of 1 MB
2.Photograph of Authorized Signatory JPEG 100 KB
3.Opening page of Bank Passbook/ Statement containing Bank Account Number of < Account Number>, Address of Branch,
Address of Account holder and few transaction details
4.Proof of Appointment of Authorized Signatory
5.Photograph of Promoters/ Partners of HUF
If you still have any queries on how to migrate to GST you can always reach us at firstname.lastname@example.org and email@example.com
We would love to make the process easy for you!
Register for GST for free here: Register here
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