vat to gst

Migrate Existing Tax Payer Detail to GST in India

The goods and services act will be applicable in the country effective on the 1st July 2017. Before this date, all the registered tax payers under Central excise, Service Tax, VAT, Entry Tax, Luxury Tax and Entertainment Tax need to enroll at the GST common portal gst.gov.in.

Government has launched GST Portal – www.gst.gov.in for the GST enrollment or registration of existing taxpayers of VAT, Service Tax and Excise for smooth switch over to GST.

Existing dealers have to collect provisional ID from tax officer, update their profile information and upload the required documents on the GST portal.

Before enrolling with GST system portal, you must ensure to have the following information and documents available with you

Information

  1. Provisional ID & password received from VAT department
  2. Valid e-mail address and Mobile Number
  3. Bank Account Number and IFSC Code
  4. Registration number of all department i.e. Central Excise, Service Tax, Luxury Tax etc

Documents:

  1. Proof of constitution of business: In case of Partnership Firm – Partnership deed or In case of others -Registration Certificate of Business Entity
  2. Proof of principal place of Business.
  3. Photo of Promoter, Partner, Karth of HUF
  4. Proof of appointment of Authorized Signatory
  5. Photo of Authorized signatory
  6. Bank Passbook with latest transaction details.

Details auto derived and migrated from State VAT system

  1. Legal Name of Business (As per PAN & current Tax Act)
  2. PAN of the Business
  3. Zone/District/Word
  4. State

Once you verify details the enrollment application, it will be assumed that the details migrated from VAT system are correct and you will be registered with the same details in the GST system

Procedure to migrate From VAT to GST:

  • The State VAT Department will be communicating provisional ID and password to every registered tax payer.
  • In case you are a registered tax payer with state VAT department and you have not received your provisional ID and password, contact your State Vat Department.
  • Once you get provisional ID and password, you need to access the GST common portal gst.gov.in to create unique username and new password using provisional ID and password.
  • Before you create user name and password for GST common portal, you need to have a valid e-mail and mobile number.
  • After creating user ID and password login to the GST common portal www.gst.gov.in
  • Fill Enrollment Application and provide business details.
  • Verify the auto populated details from state VAT system
  • Sign the Enrollment Application electronically.
  • Submit Enrollment Application with necessary attachment electronically
  • Once submitted, the details will be verified by the GST systems.
  • If details are satisfactory an Application Reference Number (ARN) will be issued to you in ‘migrated” status. The status of provisional ID will change to “Active” on the approved date and a provisional registration Certificate will be issued.

Electronically signing of Enrollment Application:

After verifying the Enrollment application, you need to sing the form. There are two option to electronically sign the Application, You can E-Sign or sign using Digital Signature Certificate (DSC).

You can e-sign only if Aadhar details of the authorized signatory are provided in the authorized signatory tab of the Enrollment Application.

Now complete E-Signing Process.

E-Sign stands for Electronic Signature. E-Sign is an online electronic signature service to facilitate an Aadhar holder to digitally sign a document. If the Applicant opts to electronically sign using the E-Sign service follow the steps given below.

Taxpayer need to click on “E sign” button.

System will ask to enter Aadhar number of Authorized signatory.

After validating the Aadhar Number, the GST system Portal will send a request to UIDAI system to send a One Time Password (OTP). UIDAI system will send OTP to email address and mobile number registered against Aadhar number. System will prompt user to enter OTP. The user will enter the OTP and submit the document. The e-Signing process is complete.

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