TaxTMI 
TaxTMI 
CBEC GST Migration Help (PPT for taxpayers on Migration)
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....BEC GST Migration Help (PPT for taxpayers on Migration) <br>GST<br>Dated:- 13-1-2017<br><BR>CBEC GST Migration Help (PPT for taxpayers on Migration) ============= Document 1 --- Slide 1 --- www.cbec.gov.in www.aces.gov.in CENTRAL BOARD OF EXCISE & CUSTOMS GST Migration: Workflow --- Slide 2 --- Obtaining credentials Step 4: Enter valid email address and mobile number 10 --- Slide 3 --- Obtaining credentials Step 5: Verify email and mobile number using OTP 11 --- Slide 4 --- Obtaining credentials Step 6: Select Username and Password for subsequent Login 12 --- Slide 5 --- Obtaining credentials Step 7: Answer security questions to help with password reset 13 --- Slide 6 --- Obtaining credentials Step 8: Answer secur....
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....ity questions to help with password reset 14 --- Slide 7 --- Obtaining credentials Step 9: Login using your newly created ID and Password 15 --- Slide 8 --- Obtaining credentials Step 10: Complete the enrollment form, upload documents 16 --- Slide 9 --- Obtaining credentials Step 11: Verify the form and submit 17 Note: In case of Companies and LLPs, form has to be digitally signed. In other cases, form may be submitted through e-signature (OTP) --- Slide 10 --- Obtaining credentials Upon successful submission, Application Reference Number (ARN) is received through email and SMS 18 --- Slide 11 --- --- Table --- BUSINESS DETAIL Registration certificate Partnership deed (if applicable) PDF/JPEG(1MB) PROMOTERS/PARTNERS Pho....
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....tograph (for each) JPEG(100KB) AUTHORISED SIGNATORY 1.Proof of appointment 2.Photo PDF/JPEG(1MB) JPEG(100KB) PRINCIPAL / ADDITIONAL PLACES OF BUSINESS Address proof (for each) PDF/JPEG(1MB) BANK ACCOUNTS Statement/First page (for each) PDF/JPEG(1MB) Data and Documents Required for Enrolment 19 BUSINESS DETAIL Â Registration certificate Partnership deed (if applicable) PDF/JPEG(1MB) PROMOTERS/PARTNERS Photograph (for each) JPEG(100KB) AUTHORISED SIGNATORY 1.Proof of appointment 2.Photo PDF/JPEG(1MB) JPEG(100KB)Â PRINCIPAL / ADDITIONAL PLACES OF BUSINESS Address proof (for each) PDF/JPEG(1MB) BANK ACCOUNTS Statement/First page (for each) PDF/JPEG(1MB) --- Slide 12 --- GSTN Enrollment Process Taxpayer obtains GSTN login id and pa....
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....ssword from aces.gov.in 1 Taxpayer completes enrollment process on gst.gov.in 2 3 Taxpayer receives provisional GSTIN on appointed date 2 --- Slide 13 --- GSTN Portal Help 20 For any assistance with GSTN Common Portal, contact GSTN helpdesk: 0124-4688999 [email protected] http://tutorial.gst.gov.in --- Slide 14 --- GSTN Enrollment Process Taxpayer obtains GSTN login id and password from aces.gov.in 1 Taxpayer completes enrollment process on gst.gov.in 2 3 Taxpayer obtains provisional GSTIN on appointed date 21 --- Slide 15 --- Relevant provision of Model GST Law Sec 166. Migration of existing taxpayers to GST (1) On the appointed day, every person registered under any of the earlier laws and having a valid PAN shall be issued ....
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....a certificate of registration on a provisional basis in such form and manner as may be prescribed. (2) The certificate of registration issued under sub-section (1) shall be valid for a period of six months from the date of its issue: PROVIDED that the said validity period may be extended for such further period as the Central/State Government may, on the recommendation of the Council, notify. (3) Every person to whom a certificate of registration has been issued under subsection (1) shall, within the period specified under sub-section (2), furnish such information as may be prescribed. (4) On furnishing of such information, the certificate of registration issued under subsection (1) shall, subject to the provisions of section 23, be granted....
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.... on a final basis by the Central/State Government. (5) The certificate of registration issued to a person under sub-section (1) may be cancelled if such person fails to furnish, within the time specified under subsection (2), the information prescribed under sub-section (3). (6) The certificate of registration issued to a person under sub-section (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 23. (7) A person to whom a certificate of registration has been issued on a provisional basis and who is eligible to pay tax under section 9, may opt to do so within such time and in such manner as may be prescribe....
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....d: PROVIDED that where the said person does not opt to pay tax under section 9 within the time prescribed in this behalf, he shall be liable to pay tax under section 8. 22 --- Slide 16 --- Relevant provision of Draft Registration Rules Rule 14. Migration of persons registered under Earlier Law (1) Every person registered under an earlier law and having a Permanent Account Number issued under the Income Tax Act, 1961 (Act 43 of 1961) shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG- 21, incorporating the Goods and Services Tax Identification Number (GSTIN) therein, shall be made available on the Common Portal. (2)(a) Every person who has been granted a provisional registration under sub....
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....rule (1) shall submit an application electronically in FORM GST REG–20, duly signed, along with the information and documents specified in the said application, on the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner. (b) The information asked for in clause (a) shall be furnished within the period specified in section 142 or within such further period as may be extended by the Board or Commissioner in this behalf. (c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered taxable person electronically on the Common Por....
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....tal. (3) Where the particulars and/or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG- 22: Provided that no provisional registration shall be cancelled as aforesaid without serving a notice to show cause in FORM GST REG-23 and without affording the person concerned a reasonable opportunity of being heard. (4) Every person registered under any of the earlier laws, who is not liable to be registered under the Act may, at his option, file electronically an application in FORM GST REG-24 at the Common Portal for cancellation of the registration granted provisional....
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....ly to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said provisional registration. 23 --- Slide 17 --- Obtaining credentials Login to aces.gov.in to view your GSTN Provisional ID and Password 3 --- Slide 18 --- Obtaining credentials 4 Your ID and Password will appear here --- Slide 19 --- Note on Login Credentials 5 In some cases, your login credentials may have been shared through State VAT authorities. If you have completed the enrollment process using these credentials, you do not need to repeat the process In some cases, your ID and Password may still be awaited from GSTN. For assistance, contact CBEC MITRA --- Slide 20 --- GSTN Enrollment Process Taxpayer obtains GSTN login id....
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.... and password from aces.gov.in 1 Taxpayer completes enrollment process on gst.gov.in 2 3 Taxpayer obtains provisional GSTIN on appointed date 6 --- Slide 21 --- Obtaining credentials Step 1: Go to gst.gov.in and click on “New User Login†7 --- Slide 22 --- Obtaining credentials Step 2: Read, select checkbox and hit “Continue†8 --- Slide 23 --- Obtaining credentials Step 3: Enter Provisional ID and Password received in ACES website 9<BR> News - Press release - PIB....