GST RegistrationGST Registration Verus GST Enrolment

AMLEGALS have been flooded with query as to whether enrolment is at Par GST Registration .

• The answer is No.

• Enrolment is neither GST registration nor GST migration.

• Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields on GSTN portal.

• 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).

Why GST Enrolment ?

It is an effort to update the data of every existing taxpayer in line with every details required and to be used on GSTN after implementation of GST.

Why it is not GST Migration ?

A provision of GST migration is already provided under drfat GST Act under Section 142. This Section again gives reference to the notified date .

When GST Registration will start ?

GST Registration will start after a notified date when a person under Section 9 , rendering taxable supplies of services and /or services, shall be liable to be registered in terms of Section 19 of GST Act.

What is notified date ?

Notified date will be a date from when the provisions of GST Act shall be made applicable in India. In other words , it can be called as a date from when GST shall be made effective in India ultimately.

To know more on GST, please also refer the following and/or connect with gst@amlegals.com :

GST Retainership                      

GST Advisory 

 GST Implementation