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:
Enrolment of Taxpayers who are registered under Central Excise Act but not registered under State VAT – 07-01-2017 to 31-01-2017
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:
It is pertinent to note that the 1st phase of enrolment on GSTN saw the highest enrolment by the following states:
2.Madhya Pradesh- 76.87%
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%
The least enrolment was observed in the following states:
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.
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.