FAQ’S on Migration from VAT to GST

Q1. Is it possible to migrate in offline / Paper Mode?

Ans. No

Q2. After filing the online application, Am I be required to submit hard copies of application form with attachments in any department?

Ans. At least as of now there is no such requirement.

Q3. What if I am not in receipt of Provisional ID and Password from State Authority (VAT Department)?

Ans. Contact respective ward of State VAT Department.

Q4. It is possible to amend the particulars of form after submission?

Ans. Yes, Department will open that option.

Q5. What will happen, in case I’d entered incorrect information in GST Migration Form?

Ans. a. Application will be rejected.
b. GSTN will not be allotted.

Q6. Whether any Fee is charged by Government for Migration?

Ans. No, no fee is charged as of now (16 December 2016 – 31 December 2016)

Q7. In case I failed to migrate my registration with this stipulated time of 15 days, whether my registration will be deemed to be migrated?

Ans. No, there is no such provision of deemed enrolment. However, it is advisable to migrate so as to get the benefit of claiming the credit of stock etc.

Q8. Whether GST number will be issued immediately after completion of application?

Ans.No, it will be allotted by the department on the date when GST came into force.

Final Registration Certificate will be issued to the dealer within 6 months of verification.

Who can Migrate?

Following persons can migrate from DVAT to GST.

A. Persons registered under Central Excise Act.
B. Persons registered under Payment of Entry Tax.
C. Persons registered under Finance Act (Service Tax)
D. Persons registered under VAT Act.
E. Persons registered for payment of Luxury Tax.
F. Persons registered for payment of Entertainment Tax.

Note that: for migration from VAT to GST, GST portal will remain open only from 16 December 2016 to 31 December 2016.

Note that: Those who are not registered under anywhere specified above cannot register themselves between 16 December 2016 to 31 December 2016.

Documents Required for GST Registration / Migration:

It is divided into 2 Categories
A. Common Requirements for all applicants

- Provisional ID received from Central / State Authority
- Password received from Central / State Authority
- Bank Account Number
- Bank IFSC Code
- Email Address
- Mobile

B. Specific Requirements

- For Companies
- Registration Certificate
- Proof of place of business (Address Proof)
- Photo of Directors.
- Authorization Letter / Resolution
- Bank Statement

For Sole Proprietorship Business

Registration Certificate
Proof of place of business (Address Proof)
Photo of Proprietor/Owner.
Authorization Letter
Bank Statement / First Page of Bank Passbook
Aadhar Card (UID)
For Partnership Firms
Registration Certificate
Proof of place of Business (Address Proof)
Photo of Partners
Authorization Letter
Bank Statement

How to Sign GST Migration Form.

There are two Methods for Signing
A. Through E Sign

E Sign means online electronic signature services to sign documents digitally using UID
- This facility is made available for Aadhar Card Holders only
- For enjoying this feature, Mobile number and email address of Aadhaar holder must be updated with UIDAI

B. Through Digital Signatures (DSC)

i. Digital Signatures are mandatory for
- Companies
- Limited Liability Partnerships(LLP)
- Foreign Companies
- Foreign LLP’s

ii. Requirements of Digital Signatures
- Only Class 2 & Class 3 digital signatures can be registered
- Pan of DSC holder must be matched with the PAN database if CBDT
- In case DSC get expired or revoked then it can be generated at the cost if RS. 600 to Rs.1000
- Persons other than companies and LLP can also file application using digital signatures

Application Reference Number (ARN)

Application Reference Number will be allotted to those who successfully complete transaction (application) at GST Portal.
ARN will receive by applicant within 15 minutes of filing application through Email and SMS as well.
It can be used for further correspondence with GSTN.
Format of ARN is: AA 07 12 16 123456 1, in which first two letters are alphabets, next 2 numbers represent state code, next two numbers represent month, next two numbers represent year, next six numbers represent system generated code & last number represent checksum digit.
ARN received for one of our client is “AA0712160000026”

Two e-mails will be received from the Department.

Your Application for enrolment of Existing Taxpayer in delhi is submitted successfully against AA0712160000026 & 2016-12-16 09:59:03.169

Your Application for enrolment of Existing Taxpayer in delhi is submitted successfully against AA0712160000026 & 2016-12-16 09:59:03.307.
The Status of your Provisional ID 07AADCJ7558E1ZF has been changed from “Provisional” to “Migrated”.
Status of Provisional ID will be changes to Active on the date on which Goods and Services Tax Act 2016 will come into force.
Best Regards
Department of Trade & Taxes
Government of N.C.T of Delhi

Features of website for GST Registration and Migration.
A. Selfie
In case the applicants do not have his photograph then he can use selfie feature available on the site to click and attach his photograph.
B. E Sign
Applicant can sign his application digitally through his Aadhaar card
C. Working in all Browsers
Most of the government websites are not working in Google Chrome and other Web Browsers, but gst.gov.in is working fine.
D. Java not required for signing application firm using DSC.
E. Dynamic web pages
F. Difficult to find goods and services code.


Content Courtesy:

Ankit Gupta, Taxguru.in

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