GST Registration For Migrated Taxpayers – All You Need To Know

In this post, we shall provide you an insight on GST Registration For those taxpayers who are yet to complete their online registration under the Goods and Services Tax (GST) Act, 2017.

Who are Migrated Taxpayers?

Those taxpayers who are currently registered under the so-called traditional “indirect taxation” system i.e., under the Value Added Tax (VAT), service tax, central excise, and other taxes and are seeking to enroll (or have already been enrolled) under the newly formed Goods and Services Tax (GST) regime are called migrated taxpayers.

The government of India had announced that all taxpayers who have not yet enrolled under GST registration, are mandated to do so. Also, the government has reconsidered the enrolment window for taxpayers in order to allow them to complete their GST registration. The GST registration for migrant taxpayers is to be carried out online i.e., on the GST common portal https://gst.gov.in, which is administered by the Goods and Services Tax Network (GSTN) headed by the GST Council under the initiative of the government of India.

Eligibility for GST Registration

All taxpayers with a valid Permanent Account Number (PAN) and presently registered under any state or central taxes subsumed in GST are being migrated to the GST system via enrolment, which essentially implies validating the information of present taxpayers and filling the remaining key fields at the GST common portal, where the portal is a way to function as a one-stop point for all taxpayers.

The GST common portal will permit taxpayers to meet the GST compliance requirements, such as filing of returns and making tax payments. Migrated taxpayers being all and sundry who were registered under the traditional tax regime such as VAT, service tax with a valid PAN are required to apply for GST registration. The deadline that was announced for taxpayers to register under GST was 31st December 2017. However, this provision is now relaxed only for some taxpayers who were not able to complete the GST registration procedure on or before the given deadline.

Under GST, If the aggregate turnover by way of making taxable supplies in a financial year exceeds Rs. 20 lakhs, then it is mandated that the individual and/or business entity has to register under GST for each state. However, the threshold limit for North-eastern states, Himachal Pradesh, Uttarakhand, and Jammu & Kashmir is Rs.10 lakhs.

The procedure of GST Registration for Migrated Taxpayers

The general procedure that is to be undertaken by migrating taxpayers who are registering for GST is given as follows:

  • The migrating taxpayer must access and login to the GST common portal via a computer or other device.
  • On the GST common portal, migrating the taxpayer is required to enroll through validating the e-mail address and cellular/mobile number of the supplier.
  • Once enrolled, he/she will first be granted registration on a provisional basis.
  • A Certificate of Registration in FORM GST REG-25, incorporating Goods and Services Tax Identification Number (GSTIN) shall be made available to him/her.
  • After the provisional registration has been granted, the supplier is required to submit an application electronically in FORM GST REG-26, which is to be duly signed or verified using an Electronic Verification Code (EVC).
  • The application must then be submitted online within a period of 3 months or such duration as notified by the Commissioner.

Now, the window to finish the procedure for GST registration as stated above has been re-opened, and FORM GST REG-26 may also now be submitted on or before 31st August 2018. However, the provisional registration must have been acquired on or before 31st December 2017.

Guided Steps to be Followed by Migrated Taxpayers for Completing the GST Registration Process

Here are the essential steps that must be carried out by migrating taxpayers in order to successfully complete their GST registration process online.

Steps:

  1. Migrated taxpayers are required to ensure that all pre-requisites with regard to GST registration are to be met.

Note: It is important to have the eligibility checked. This window is mostly for those taxpayers who have been issued a provisional ID right after submitting FORM GST REG-25 online on the GST common portal.

  1. Migrated taxpayers are further required to properly furnish information in FORM REG-26 and submit the same to the Judicial Nodal Officer of the Central or State Government.

Listed below are details that are required to be supplied by migrated taxpayers:

  • Provisional ID
  • Registration Number under the previous tax law
  • The date on which token had been shared for the first time
  • Activated PART A of FORM GST REG-26
  • Contact information of the taxpayer
  • E-mail address
  • Mobile number
  • Reason for not migrating
  • Jurisdiction of the Officer who is sending the request
  1. The authorities at the Goods and Services Tax Network (GSTN) will send an e-mail on submitting the above form.
  1. Upon receiving the e-mail from GSTN, the taxpayer must apply for GST Registration.
  1. in order to apply for GST Registration online, the taxpayer is required to log into the GST common portal using credentials and click on the Services tab from the top menu. The GST common portal can be accessed by logging onto http://www.gst.gov.in from your computer or device.
  1. Once your application has been received by the right officer and it is approved, taxpayers will be sent an e-mail, citing the Application Reference Number (ARN), a new GSTIN and a new access token.
  1. The taxpayers are then required to furnish other information and submit it to GSTN via e-mail. The information that are to be furnished are listed below:
  • New GSTIN
  • Access token for the new GSTIN
  • Application Reference Number (ARN) of new application
  • Old GSTIN (Provisional)

Note: The e-mail address to which the information is to be sent is migration@gstn.org.in.The e-mail is to be sent on or before 30th September 2018.

  1. The GSTN will then do the essential procedures to finish the process for mapping the new GSTIN.
  1. The taxpayers are required to use the vintage GSTIN in the portal for the duration of first time login with regard to the generation of the Registration Certificate.

Once the process is completed successfully, the taxpayers will be deemed to be registered from 1st July 2017, which is the date when the GST Act was enforced in the country.



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