Understanding the Goods and Services Tax (GST) Enrollment Procedure
This guide outlines the step-by-step process for businesses to enroll under India's Goods and Services Tax (GST) regime. It covers initial login with provisional IDs, establishing new user credentials, and the crucial registration of a Digital Signature Certificate (DSC). The article then details how to complete the enrollment form, submit necessary documents, and validate the information to receive a unique Application Reference Number (ARN), eventually leading to an active GST status.
The Goods and Services Tax (GST) common portal is operational for enrollment. Initially, this enrollment process was designed for dealers already registered under state VAT laws. The enrollment window for service providers and excise dealers not previously registered with state VAT opened on January 9, 2017, while enrollment for most states had concluded, except for a few specific states like Kerala, Tamil Nadu, Karnataka, Telangana, and Andhra Pradesh. Dealers registered under VAT laws in these states will obtain a provisional ID and password. These credentials allow them to access the portal and finalize their enrollment within a specified timeframe. This guide provides a rapid, step-by-step method for businesses to enroll under the new GST framework, assuming receipt of the provisional ID and temporary password from state VAT authorities.
Accessing the Official GST Portal
New users should navigate to the official GST portal.
Logging in with Provisional Credentials
After visiting the portal, use the provisional ID and password supplied by state authorities to log in. Upon successful login, a One-Time Password (OTP) will be sent to your registered email address and mobile number. Enter these OTPs to authenticate your identity and gain access to the system.
Establishing New Login Credentials
Upon entering the system, you will be prompted to create a new username and password. Complete this information along with additional security questions to finalize your user profile. Following these steps, perform your initial login. A successful login will lead you to a user dashboard, featuring a welcome message. This dashboard contains various tabs that offer insights into system requirements and address potential questions. Regular password changes are recommended to maintain the security of your business data.
Registering Your Digital Signature Certificate (DSC)
With an understanding of the portal's functions, the next step involves submitting your business details to complete GST enrollment. Prior to this, you must register your Digital Signature Certificate (DSC) on the portal. The details within your DSC are verified against your Permanent Account Number (PAN) card. If the verification is successful, your digital signature will be officially registered with the portal.
Completing the Enrollment Form and Submitting Documents with DSC Validation
After fulfilling the initial requirements, proceed to fill out the enrollment form by navigating through each tab. Essential details like your name and PAN will often be pre-filled. Once all information is entered, digital copies of supporting documents are uploaded, and the data is authenticated using your registered digital signature, you will receive a unique Application Reference Number (ARN). Your Provisional ID status will then update to "Migrated," and this will automatically become "Active" on the designated date when GST becomes applicable.
Required Documents and Information for GST Enrollment
- Provisional ID received from State/ Central Authorities
- Password received from the State/ Central Authorities
- Valid E-mail Address
- Valid Mobile Number
- Bank Account Number
- Bank IFSC
Documents
| S.No. | Documents | File Size Format | Maximum Allowable Size |
|---|---|---|---|
| 1. | Proof of Constitution of Business * In case of Partnership Firm: Partnership Deed of Partnership Firm (PDF and JPEG format in maximum size of 1 MB) * In case of Others: Registration Certificate of the Business Entity | PDF or JPEG | 1 MB |
| 2. | Photograph of Promoters/ Partners/ Karta of HUF | JPEG | 100 KB |
| 3. | Proof of Appointment of Authorized Signatory | PDF or JPEG | 1 MB |
| 4. | Photograph of Authorized Signatory | JPEG | 100 KB |
| 5. | Opening page of Bank Passbook/ Statement containing Bank Account Number of < Account Number>, Address of Branch, Address of Account holder and few transaction details | PDF and JPEG | 1 MB |
Important Note: Electronically signing the enrollment application using a DSC is compulsory for entities such as Companies, Foreign Companies, Limited Liability Partnerships (LLPs), and Foreign Limited Liability Partnerships (FLLPs). For all other taxpayer categories, the electronic signing via DSC remains optional.