AMLEGALS have been flooded with query as to whether enrolment is at Par GST Registration .
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The answer is No.
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Enrolment is neither GST registration nor GST migration.
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Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields on GSTN portal.
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It is mandatory for every existing taxpayer.
Who are existing taxpayer ?
It means assessee under Central Excise, Service Tax , State Sales Tax / VAT (except exclusive liquor dealers if registered under VAT) , Entry Tax , Luxury Tax , Entertainment Tax (except levied by the local bodies).
