Frequently Asked Questions For Enrolment On GST System Portal
Frequently Asked Questions For Enrolment On GST System Portal
It will guide an existing tax payer to enrol itself on GST System Portal.
Part-A: – General Information
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:-
I. Provisional ID received from State/Central Authorities;
II. Password received from the State/Central Authorities;
III. Valid Email Address;
IV. Valid Mobile Number;
V. Bank Account Number
VI. Bank IFSC
a. Proof of Constitution of Business :
i. In case of Partnership firm: Partnership Deed of Partnership Firm (PDF and JPEG format in maximum size of 1 MB)
ii. In case of Others: Registration Certificate of the Business Entity (PDF and JPEG format in maximum size of 1 MB)
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)
Part-B: – System Specific Information
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 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
Reason of liability to obtain registration
Email Address and Mobile number of primary Authorized Signatory entered during enrolling with GST System Portal.