All existing assesses are legally responsible for applying GST Migration and Registration under GST Common Portal. An existing assesses is an entity registered with various tax authorities and includes

  • Central Excise Assessee
  • Service Tax Assessee
  • State Sales Tax / VAT (except for exclusive liquor dealers if registered under VAT)
  • Entry Tax
  • Luxury Tax
  • Entertainment Tax (except levied by the local bodies)

All these assessees are required to provide their details at GST Common Portal managed by GSTN for the purpose of migrating themselves to the GST regime.

Step by Step Guidance for GST Migration

1.  Getting Provisional ID and Password

To migrate to GST, assessee would be provided a Provisional ID and Password for GST Migration and Registration and are directly obtained from State’s VAT department. Provisional ID would be issued to those assessee who have valid PAN associated with their registration. Before enrolling with GST Portal, you must ensure to have the following information.

  • Provisional ID received from State/Central Authorities
  • Password received from State/Central Authorities Valid E-mail ID
  • Valid Mobile Number
  • Bank Account Number & IFSC Code

The ID and password are mandatory requirements for enrolling GST and can be used to login to the GST Common Portal created for this purpose.

2.  Documents Required for GST Migration & Registration

You must submit the following documents for GST migration & registration.

  • Proof of Constitution of Business
  1. In case of Partnership Firm – Partnership Deed of Firm (JPG, PDF Format with size not exceeding of 1 MB)
  2. In case of Limited Liability Partnership – Certificate of Incorporation & Partnership Deed
  3. In case of Company – Certificate of Incorporation
  • Principal Place of Business
  1. Memorandum of Association & Articles of Association (JPG, PDF not exceeding 1 MB)
  2. Bye-laws of Society (JPG, PDF not exceeding 1 MB)
  3. Tax Paid Receipt (JPG, PDF not exceeding 100 KB)
  4. Municipal Khata Copy (JPG, PDF not exceeding 100 KB)
  5. Electricity Bill (JPG, PDF not exceeding 100 KB)
  6. Rent / Lease Agreement (JPG, PDF not exceeding 200 KB)
  7. Consent Letter (JPG, PDF not exceeding 100 KB)
  8. Any other Certificate/document issued by Government (JPG, PDF not exceeding 100 KB)
  9. Any other Certificate or record from Government department (JPG, PDF not exceeding 100 KB)
  10. Passport Size Photograph of Promoters/Partners/Karta of HUF/Authorized Signatory (JPG file with size not exceeding of 100KB)
  11. Proof of Appointment of Authorized Signatory (JPG, PDF with size not exceeding 1 MB)
  12. Bank Account Details such as the front page of passbook/statement, account number, branch address (JPG, PDF file with size not exceeding 1 MB)

3. LOGIN

  • First Time User
  1. Go to the GST portal
  2. Click on new user login
  3. Click on ‘I agree’ on declaration form displayed
  4. Hit ‘Continue’ to register
  5. Enter your Provisional ID and Password (as provided by Tax Authority)
  6. Please contact your VAT Department to get your Provisional ID and Password, if not received or lost.
  • Existing User
  1. Go to the GST Portal
  2. If you have already enrolled, then click on existing user login.
  3. Enter your Username and Password already created by using Provisional ID and Password.

4. Fill Enrolment Application

After successfully log into the GST Portal, Fill the enrollment application carefully and provide all details related to GST Migration & Registration. The following 8 Tabs appear:

  1. Business Details
  2. Promoters/Partners
  3. Authorized Signatory
  4. Principal Place of Business
  5. Additional Place of Business
  6. Goods & Services
  7. Bank Accounts
  8. Verification

5. Business Details

Under the head business details, the following details in the enrollment application are already available and automated from the VAT system. The following details cannot be edited.

  1. Legal Name of Business (as per PAN)
  2. Legal Name of Business (as per current tax Act)
  3. PAN of the Business
  4. State
  5. Ward/Circle/Sector

However, some details can be edited. These are as follows:

  1. Trade Name
  2. Constitution of Business
  3. Type of Registration
  4. Registration No.
  5. Date of Registration
  6. Document Upload

Once you fill in the details and edit if required, save the form, and click ‘Continue’.

6. Promoters/Partners Details

The next step is to fill the details of promoters/partners. These are as follows:

  • Details of Proprietor/Personal Information:
  1. First Name – Mandatory
  2. Middle Name
  3. Last Name
  4. Father/Husband Name – Mandatory
  5. Middle Name
  6. Last Name
  7. Date of Birth – Mandatory
  8. Mobile Number – Mandatory
  9. Email Address – Mandatory
  10. Gender – Mandatory
  11. Telephone Number (with STD Code)
  • Identity Information
  1. Designation – Mandatory
  2. Permanent Account Number – Mandatory
  3. Are you a citizen of India? – Yes/No
  4. Passport Number
  5. Aadhaar Number – If you provide aadhaar number here, (other than companies / LLP), you can sign your returns, etc. using e-Sign based on aadhaar without a requirement of a digital signature certificate (DSC). In case of companies/LLP digitally signing using DSC is the mandatory requirement.

After entering the above details, Click on Declaration ‘I on behalf of the holder of.’

  • Residential Address in India
  1. Building No. / Flat No. – Mandatory
  2. Name of Premise / Building
  3. Floor No.
  4. Road / Street – Mandatory
  5. Locality / Villager – Mandatory
  6. State – Mandatory
  7. District – Mandatory
  8. PIN Code – Mandatory
  • Document Upload
  • Other Information also includes authorized signatory – Yes/No

Once you fill in the above details and edit if required, click ‘Save & Continue.’

7. Authorized Signatory

The next step is to fill the complete details of Authorized Signatory and click ‘Save & Continue.’

8. Principal Place of Business

Enter the relevant details under the principal place of business. Don’t forget to click ‘Save & Continue.

9. Goods & Services:

  • Goods: The next step is to fill the details under the goods & services is HSN Code of goods/commodities supplied by your business. If you do not know the HSN Code, then enter the name of goods under ‘Search HSN Code’ to obtain the HSN Code. Click on ‘Save & Continue.’
  • Services: The same applies to services as well. Specify top 5 services offered by your business. Enter the SAC (Service Accounting Codes) of the services provided, or search for it to obtain the same. Click on ‘Save & Continue.’

10. Bank Accounts

The next step is to fill the bank accounts maintained by the applicant for conducting business. These are as follows:

  1. Account Number
  2. Account Type
  3. Bank IFSC Code
  4. Bank Name
  5. Bank Address

Once you have entered above details, upload front page of bank pass book. Click on ‘Save & Continue.’

11. Verification

Once you have submitted all details, you need to verify by click on verification checkbox and submit it with DSC (digital signature certificate).

The successful message is displayed after the validation of DSC PIN.

You will receive an acknowledgment in next 15 minutes of submission on your registered email address and mobile number. An ARN (Application Reference Number) will be sent in the mail for further queries regarding the enrollment number for GST Migration and Registration.