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    <title>GST: 10 POINT SERIES ON ENROLMENT OF EXISTING TAXPAYERS UNDER GST</title>
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    <description>Enrolment on the GST portal for existing taxpayers requires authorised signatory verification via OTP, completion of mandatory fields, document upload, digital signing, and submission; a digitally signed application generates an Application Reference Number (ARN) for tracking, leads to issuance of a Provisional Registration Certificate (Form GST REG 21) on the dashboard, and culminates in allocation of a GSTIN after verification. DSC is mandatory for Companies, Foreign Companies, LLPs and foreign LLPs, while e sign is permitted for others. Separate state registrations are required where supplies originate.</description>
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