GST Registration2nd Phase of Enrolment on GSTN on 7th January 2017 onwards

2nd Phase of Enrolment on GSTN

The second phase of enrolment process on GSTN has started from 7th January 2017 onwards.Previoulsy, it was to commence from 5th January 2017.

The new dates for enrolment on GSTN have been released for specific category of persons as below:

Central Excise

Enrolment of Taxpayers who are registered under Central Excise Act but not registered under State VAT – 07-01-2017 to 31-01-2017

Service Tax

Enrolment of Taxpayers who are registered under Service Tax Act but not registered under State VAT –

09-01-2017 to  31-01-2017

New Assessee of VAT / Service Tax / Central Excise

New registration under VAT/Service Tax/Central Excise after August 2016 –

01-02-2017 to 20-03-2017

1st Phase of enrolment on GSTN

The 1st phase of enrolment was not meant for service industry. In absence of service industry, various interesting figures evolved as below:

Highest Enrolment

It is pertinent to note that the 1st phase of enrolment on GSTN saw the highest enrolment by the following states:

1.Gujarat -78.36%

2.Madhya Pradesh- 76.87%

3.Chhattisgarh- 74.49%

Prominent States & Central Union Territory

The result of prominent states and Central Union Territory i.e. Delhi was as below:

1.Gujarat – 78.36%

2.Delhi – 45.3%

3.Maharashtra – 41.54%

Least Enrolment

The least enrolment was observed in the following states:

1.Assam- 2.14%

2.Arunachal Pradesh- 4.17%

3.Manipur – 7.88%

Most Active States in GST Council

Whereas, the most active states in GST Council saw enrolment as below:

1.Kerala – 0.73% (enrolment started from 01.01.2017)

2.Tamil Nadu – 0.44% (enrolment started from 01.01.2017)

3.West Bengal – 60.58% (enrolment from 30.11.2016 to 15.12.2016)

It must be known that in the last drive of enrolment on GSTN, Gujarat topped the list amongst all states in the enrolment process.

Interesting Enrolment Data

1.No Data for Jammu & Kashmir – 0%

2.Rajasthan saw 67.13% enrolment

3.Bihar saw 48.79% enrolment which is higher than Delhi & Maharashtra

The data of enrolment released on Jammu & Kashmir shows 0% enrolment. The period of enrolment in Jammu & Kashmir was between 16th to 31st Dec 2016.

Conclusion

We are reiterating that enrolment is neither migration nor any registration since both are not possible unless GST Act, 2016 becomes effective in India.

Rather, enrolment is only a drive to activate and complete the data of existing taxpayer and/or future probable tax payers on GSTN portal only.

In the 2nd phase of enrolment, the service industry can also enroll which was not available in 1st phase of enrolment.