We provides services relating to GST Migration , Transition & Registration. It is expected that 8 million taxpayers will be migrated from various platforms into GST. All of these businesses will be assigned a unique Goods and Services Tax Identification Number. All existing Central Excise and Service Tax assessees and VAT dealers will be migrated to GST. To migrate to GST, assessees would be provided a Provisional ID and Password by CBEC/State Commercial Tax Departments. The assessees need to use this Provisional ID and Password to login to the GST Common Portal https://www.gst.gov.in where they would be required to fill and submit the Form along with necessary supporting documents.

The procedure of enrollment can be done at GST Common portal i.e. www.gst.gov.in. The taxpayer must keep some important things ready in his computer for smooth enrollment as the site sustains for a short duration. In order to avoid a problem of session out on GST common portal, They are advised to keep all things ready as stated in each step below

(1) Creation of User ID & Password on Common Portal: - This is the first step towards enrollment for migration to GST, which start with provisional ID and password as given to the taxpayer by respective State Vat department through dealer's login. On entering provisional Id & Password, GST Common portal will ask for Email Id and Mobile number of authorized person on which two different onetime passwords shall be sent. Entering one time password of both Email Id & Password simultaneously is mandatory to create a new User Id & Password. Five questions shall be asked to reset the password in the event of forgot password. Taxpayers are therefore advised to take out a print before submitting a list of security questions.

(2) Details of Business: -After successful creation of user Id & Password, taxable person need to login into GST common portal. After login on the dashboard itself a provisional GST number shall be seen, which shall start with state code followed by 10-digit pan number and 3 more system generated digits. In very first tab taxpayer has to enter various business details. Some details like PAN number, Legal Name are auto populated from the system and rest of the details such as various registration details along with the date of registration as provided underCentral Excise, Service tax, VAT, Luxury Tax, Entertainment Tax, IEC, CIN number etc. shall be filled manually.

In addition to above a scanned copy of proof of constitution i.e. Shop Act License/Factory License in case of individual, Partnership Deed in case of Partnership Firm, or Registration Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department, Association of Person or Body of Individual, Local Authority, Statutory Body and Others etc.) shall be attached. Scanned copy of proof of constitution should be in jpeg or pdf format with maximum size of 1 MB.

(3) Details of Proprietor, Partner, Managing and Whole Time Director, Karta: - In this tab details (of Proprietor, Partner, Managing and Whole Time Director, Karta) such as Full Name, Full Name of Father/ Husband, DIN Number, Date of Birth, Mobile Number, Gender, Designation, PAN Number, Aadhar Number shall be entered.

In addition to above details of Residential Address (Building/Flat No, Name of Premises, Road, Locality, State, District, Pin code etc.) and Scanned copy of Photograph (In JPEG format only with maximum size of 100 KB) is also required to be uploaded on common portal. It is important to note that details as specified above such as name, date of birth etc. should be matched with the details mentioned on PAN Card. Validation error may occur in case of mismatch.

(4) Details of Authorized Signatory: - All the details as stated in point no 3 above are also common for authorized signatory. Apart from that a scanned copy of board resolution or authority letter evidencing appointment of such person as an authorized signatory along with acceptance letter shall be uploaded on GST common portal. For this purpose, board resolution or authority letter along with acceptance letter should be in pdf/jpeg format with maximum size of 100KB. Separate board resolution or authority letter should be made for each signatory.

Maximum 10 peoples including Proprietor, Partner, Managing and Whole Time Director or Karta as the case may be can be appointed as an authorized signatory for such business entity. Board resolution or authority letter is also required for Partner, Managing and Whole Time Director or Karta if they want to be act as an authorized signatory

(5) Details of Principal Place of Business: - Details such as Address (Building/Flat No, Name of Premises, Road, Locality, State, District, Pin code etc.), Official Email-Id, Mobile Number, Office Telephone Number, Nature of possession of premises (i.e. Own, Rented, Leased, Consent, Shared), Scanned copy of Proof of Principal place of business i.e. in PDF/JPEG format with maximum size of 1 MB is required to be given under this tab. Following documents can be used a proof of Principle place of business

• For Own premises –Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
• For Rented or Leased premises –A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
• For premises not covered in (a) & (b) above –A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties, also, the same documents may be uploaded.

It is important to note that principle place of business means a place from where major activities of business are carried out. It may happen that the registered office and principle place of business are different. In addition to above nature of activities from such premises such as Factory / Manufacturing, Wholesale Business, Retail Business, Warehouse/Deport, Bonded Warehouse, Service Provision, Office/Sale Office, Leasing Business, Service Recipient, EOU/ STP/ EHTP, SEZ , Input Service Distributor, (ISD), Works Contract etc. are also to be mentioned at the time of registration

(6) Details of Additional Place of Business:- Additional places includes factory, office, godown, warehouse or any other place where taxable person stores his goods or provides or receives any goods and/or services. All the details as specified for principal place of business are equally applicable for additional place of business also.

If principle person send any input/capital goods to job worker for job worker and if he wants to supply such goods after such process from the premises of job worker and if job worker is not registered under GST, then principle has to declare place of business of job worker as his place of business in terms of proviso to Sub clause (b) to Sub Section (1) of Section 55.

(7) Details of Goods & Service supplied: - HSN wise details of 5 top goods should be specified. HSN codes as stated here are the same as stated under existing Central Excise Law. Similarly, details of top 5 services along with the Service Accounting code should also be given under the details of services. For this purpose, service accounting codes are same as stated under existing service tax law.

(8) Details of Bank Accounts: - A taxpayer needs to provide top 10 bank account numbers along with IFSC code and Scanned Copy of first page of Bank Statement/passbook of each bank account. Copy of bank statement can be scanned in PDF/JPEG format with maximum size of 500 KB in case of bank statement and 100 KB in case of bank passbook.

(9) Verification: - After filling an application a person can submit the application using Class-II or Class-III digital signature (DSA). Filling of an application with DSA is mandatory for Companies and Limited liability partnership. Taxpayer other than Company and LLP can also file an application by using e-signature option. i.e. by using Aadhar number of authorized person. GST Common portal shall send a request using inter-portal connectivity to UIDIA system to send one time password (OTP). UIDIA system shall send OTP to registered email ID & Mobile number registered against such Aadhar number.

Before validation of application, applicant must register his DSC on GST portal under register/update DSC. DSC of following person can be used for validation of GST enrollment application form

After successful verification GST Common Portal system, will generate acknowledgement containing acknowledgement receipt number (ARN) within next 15 minutes after submission& that is the last step of enrollment for migration to GST. This number should be kept into the record for all future correspondence with GST common portal as far as registration of taxpayer is concerned. After the appointment date of GST Act taxpayer can track status of his application using ARN number.