© Indian Institute of Goods and Services Tax Migration under GST Section 165 to 197 © Indian Institute of Goods and Services Tax

General Provisions : Section 165 All persons appointed by the Central/State Governments under the existing laws relating to taxes on goods or services (which are being subsumed in GST) and continuing in office on the appointed day, shall be deemed to have been appointed as GST officers/Competent Authorities under the respective provisions of the Act. The officers who are appointed under laws which are not being subsumed in GST cannot be appointed as GST officers © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Migration of existing Tax Payers : Section 166 Every person registered under any of the earlier laws and having a valid PAN shall be issued a certificate of registration (RC) on a provisional basis His RC issued shall be valid for a period of six months from the date of its issue Said validity period may be extended by Central/State Government. Every person to whom a RC has been issued shall furnish such information as may be prescribed. © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Information required for migrating existing Tax Payers Provisional ID & password will be provided by department separately for each State. Assesse used Provisional ID and password for logon on GST common portal www.gst.gov.in and fill the relevant form Documents need to be uploaded which are different for each state © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Migration of existing Tax Payers : Section 66 The RC issued may be cancelled if such person fails to furnish the information The RC issued shall be deemed to have not been issued if the said registration is cancelled if an application filed the person that he was not liable to registration under section 23. A person to whom a RC has been issued on a provisional basis may opt for composition scheme if eligible. If He does not opt for Composition Scheme he shall be liable to pay tax at usual rates. © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Migration of existing Tax Payers : Section 66 If Dealer has Multiple VAT registrations in the same State Allot one registration certificate in each State based one PAN even though previously had multiple registrations in a State, unless they qualify as distinct business verticals under the GST law Where Multiple registrations are obtained under the Central Excise/Service Tax law for distinct units/ business premises in one State All units/ business premises registered either under Central Excise or Service Tax law would be consolidated into a single CGST registration for that State, Unless they qualify as distinct business verticals under the GST law. © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Migration to GST The GST Act will be applicable in the country effective on the appointed date. Before this date, all the registered taxpayers under the Central Excise, Service Tax, State Sales Tax or VAT, Entry Tax, Luxury Tax and Entertainment Tax need to enroll at the GST Common Portal. To begin with the State VAT Department will be communicating the Provisional ID and password to registered taxpayers Visit the GST Common Portal at www.gst.gov.in Use the Provisional ID and password to create your username and password for accessing the portal. © Indian Institute of Goods and Services Tax

Enrolment Procedure Enrolment Procedure 1. The State VAT Department will be communicating the Provisional ID and password. 2. Access the GST Common Portal. Create your unique username and new password using the Provisional ID and password. 3. Login to the GST Common Portal with your new login details 4 Fill the Enrolment Application and provide business details. Don’t miss the mandatory fields 5. Verify the auto-populated details from the State VAT System. 6. Sign the Enrolment Application electronically. 7. Submit the Enrolment Application and necessary attachments Enrolment Procedure Enrollment process for issuance of Provisional ID © Indian Institute of Goods and Services Tax

Provisional Pending Signature Status of Provisional ID Initial status of the Provisional ID that will be communicated to Assesse before the appointed date. Provisional On saving the GST Enrolment Application with all mandatory fields. Provisional Pending Signature On submitting the Enrolment Application the status will change to ‘Migrated’. Migrated On the appointed date, all the Provisional ID in the ‘Migrated’ status will change to ‘Active’. Active After six months from the appointed date, all Provisional IDs that are NOT electronically signed will be ‘Suspended’. Suspended Within six months from the appointed date, the Final Registration Certificate will be issued to those who electronically sign the completed Enrolment Application and the same is verified by the proper officer. © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Creating Username and Password Before Assesse create username and password for the GST Common Portal, He needs to have a valid e-mail address and mobile phone number Assesse will be sent one OTP on your e-mail address and another OTP on your mobile phone number. You will be required to enter these OTPs during creation of username and password. © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Rules and Procedures SGST registration will be based on PAN and State One Provisional ID will be issued to a given PAN for a given state, irrespective of the number of registration on that PAN in that state. For Ex – PAN ‘XXXXX9999X’ has 5 VAT registrations in the state ‘Delhi’ from ‘XXXXX1111XXD001’ to ‘XXXXX1111XXD005’, in such cases only one Provisional ID will be issued to the registration ‘XXXXX1111XXD001’ . In case the assesse wishes to enroll in GST for the other 9 registrations as well, the details regarding the other registrations (address of premise) may be included as ‘Additional Place of Business’ (same applies to ST registrations also) © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Provisional ID © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax HSN & SAC HSN Harmonised System of Nomenclature Internationally accepted product coding system Used exclusively for goods More than 17000 codes under GST SAC Service Accounting Code Specific to India adopted by Central Board of Excise & Customs (CBEC) Used exclusively for services Only 127 codes © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax HSN Grouping of articles or items in the HSN Goods in the HSN are grouped into two broad categories: Goods which the earth is endowed with, e.g., Minerals, Animals, Plant Water etc. The first 24 chapters deal with agricultural products (Sections I-IV) Goods which are man-made, e.g., TVs, Motor vehicles, the list is endless because of changes in technologies Goods in the HSN are grouped in two broad type of classification: Goods under chapters 1 to 83 are generally classified according to material of manufacture Under chapters 84 to 96 are generally classified according to functions © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Categorization Sections in the Harmonised System Section I (Chapter 1 to 5) covers live animals and animals product Section II ( Chapter 6 to 14) covers vegetable products Section III (Chapter 15) (Single Chapter)covers animal or vegetable fats and oils Section IV (Chapter 16 to 24) covers beverages spirits vinegar and Tobacco Section V (Chapter 25 to 27) covers mineral products Section VI (Chapter 28 to 38) covers Chemical and Para Chemical Products Section VII (Chapter 39 to 40) covers Plastics and Articles thereof and Rubber and articles thereof Section VIII (Chapter 41 to 43) covers certain animal products-Hides and Skin Section IX (Chapter 44 to 46) covers group of vegetable products - Chapter 44 (Wood) Example 2 Section X (Chapter 47 to 49) covers vegetable products-Pulp-Paper & Paperboard-Products of Printing Industry Section XI (Chapter 50 to 63) covers vegetable Textile and Textile Articles Section XII (Chapter 64 to 67) covers Miscellaneous Products-Prepared Feathers-Artificial Flowers-Articles of Human Hair Section XIII (Chapter 68 to 70) covers Articles made of minerals-Stone plaster etc. - Ceramic-Glass products Section XIV (Chapter 71) covers Precious metals and stones Section XV (Chapter 72 to 83) covers Base Metals and Articles of Base Metal Section XVI (Chapter 84 to 85) covers Machinery and Mechanical Appliances Example 1 Section XVII (Chapter 86 to 89) covers Vehicles, Aircraft, Vessels and associated transport equipment Section XVIII(Chapter 90 to 92) covers Apparatus and Equipment Section XIX(Chapter 93) covers vegetable Arms and Ammunitions Section XX(Chapter 94 to 96) covers Miscellaneous Manufactured Articles Section XXI (Chapter 97 to 98) covers Arts, Collector’s pieces and Antiques © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Central Excise Registration Basis the ‘11’ and ‘12’ character in the Registrations number, CE registration have been classified under the codes – ‘XM’, ‘EM’, ‘XD’, ‘ED’ and ‘EI’. Provisional IDs are also being issued in the same preference. For Ex – In Step 1, all registrations belonging to the ‘XM’ category are selected for issuance of Provisional IDs. All registrations having a unique combination of ‘State’ and ‘PAN’ would be issued a Provisional ID. In case there are multiple registrations for the same ‘State’ and ‘PAN’ combination, then the first registration in the alphabetical order would be granted the Provisional ID. © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Procedure for Central Excise Registration In Step 2, all registrations belonging to ‘EM’ category would be selected for issuance of Provisional IDs. In this step, only those registrations would be issued a provisional ID where the combination of ‘State’ and ‘PAN’ is not already occurring in Provisional IDs issued in Step 1. Similarly for step 3 ‘XD’ registrations would be selected and Provisional ID issued to only those registrations where the combination of ‘State’ and ‘PAN’ is not already occurring in Step 1 and Step 2. Similarly step 4 and 5 would be executed. © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Procedure for Central Excise Registration Provisional IDs would be issued only for PAN based registrations. Only one Provisional ID would be issued for multiple registrations where the combination of ‘State’ and ‘PAN’ is same For Central Excise registrations, the order of selection is ‘XM’, ‘EM’, ‘XD’, ‘ED’ and ‘EI’ For Service Tax registrations, the order for Non-Centralized is ‘ST’ & ‘SD’ Only those ST registrations would be issued Provisional ID where the ‘combination of State’ and ‘PAN’ is not occurring in selected CE registrations © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Procedure for Central Excise Registration Each Excise registration contains 2 addresses – Head Office and Business Premise If the ‘State’ for the ‘Head Office’ and ‘Business Premise’ is different the registration will be eligible for issuance of 2 provisional IDs where the ‘State’ for ‘Head Office’ and ‘Business Premise’ is same only one Provisional ID would be issued © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Procedure for Service Tax Registration List of no selected for Service Tax registration will be checked with the list of registrations selected for Provisional IDs for Central Excise. All ST registrations, where the combination of ‘State’ and ‘PAN’ is same as compared with Central Excise registrations ST Number already selected ,would be removed from the list and would not be issued any Provisional ID © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Schedule for Provisional Registration State Start Date End Date Pondicherry 08-11-16 15-03-17 Sikkim Maharashtra, Goa, Daman & Diu, Dadra & Nagar Haveli, Chandigarh 14-11-16 Gujarat 15-11-16 Odisha, Jharkhand, Bihar, West Bengal, MP, Assam, Tripura, Meghalaya, Nagaland, Arunachala Pradesh, Mizoram, Manipur 30-11-16 UP, J&K, Delhi, Chandigarh, Haryana, Punjab, Uttrakhand, HP, Rajasthan 16-12-16 Kerala,Tamilnadu, Karnataka, Telangana, Andhra Pradesh 01-01-17 Enrolment of Taxpayers who are registered under Central Excise Act but not registered under State VAT 07-01-17 31-03-17 Enrolment of Taxpayers who are registered under Service Tax Act but not registered under State VAT 25-01-17 New registration under VAT/Service Tax/Central Excise after January 2016 01-02-17 © Indian Institute of Goods and Services Tax

Process for Registration Taxpayer obtains GSTN login id and password from “www.aces.gov.in” Taxpayer logins to GSTN Portal, “www.gst.gov.in” Completes enrolment process and uploads documents Gets Application Reference Number Taxpayer obtains provisional GSTIN on appointed date © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Update Email ID & Mobile Number © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax For updating E-Mail & Mobile Number © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Obtaining credentials for GSTN Enrolment from ACES © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Note on Login Credentials In some cases, your login credentials may have been shared through State VAT authorities. If you have completed the enrolment process using these credentials, you do not need to repeat the process In some cases, your ID and Password may still be awaited from GSTN. For assistance, contact CBEC MITRA © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Obtaining credentials for GSTN Enrolment © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Provisional ID already issued by VAT authorities © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Provisional Credentials awaited © Indian Institute of Goods and Services Tax

GSTN Enrollment process © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Visit to GST Portal : hhps://www.gst.gov.in © Indian Institute of Goods and Services Tax

Step 1 : Registering as “New User Login” Obtaining Credentials Step 1 : Registering as “New User Login” © Indian Institute of Goods and Services Tax

Step 2: Agreeing to furnish information to GSTN © Indian Institute of Goods and Services Tax

Step 3: Enter provisional ID and password received from ACES © Indian Institute of Goods and Services Tax

Step 4: Registration Email id & Mobile number for GSTN © Indian Institute of Goods and Services Tax

Step 5: Verification of Email & Mobile number using OTP © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Note on OTP All future correspondence from the GST Common Portal will be sent on the registered e-mail address and mobile number only. Both the e-mail address and mobile number need to be verified using the OTPs. During verification, two separate OTPs will be sent. One OTP is sent on e-mail address and another OPT is sent on mobile number. Enter the OTP that you received on your e-mail address in the Email OTP field. Enter the OTP received on your mobile number in the Mobile OTP field. © Indian Institute of Goods and Services Tax

Step 6: Creation of username and password for GSTN login © Indian Institute of Goods and Services Tax

Step 7: Security questions to Reset password © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Successful creation of User ID and Password for GSTN © Indian Institute of Goods and Services Tax

Filling the form GST-REG-20 GSTN Enrollment Filling the form GST-REG-20 © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax GSTN Enrolment Pre-requisite Mandatory Data and Mandatory Documents DSC (If Corporate or LLP) © Indian Institute of Goods and Services Tax

File format and Size for uploading Data and documents required for Enrollment Details Documents required File format and Size for uploading Business Detail   Registration certificate Partnership deed (if applicable) PDF/JPEG(1MB) Promoters/Partners Photograph (for each) JPEG(100KB) Authorized Signatory 1.Proof of appointment 2.Photo JPEG(100KB)  Principal / Additional Places Of Business Address proof (for each) Bank Accounts Statement/First page (for each) © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Who can sign using DSC/E-Sign/EVC? Sl No Constitution Who can sign 1 Proprietor 2 Partnership Managing partner 3 HUF Karta 4 Company/LLP Authorized Signatories , duly authorized by the Board of the Company/LLP 5 Trust registration Managing trustee 6 Association of persons 7 Club, Society Authorized Signatories , duly authorized by the management committee 8 Local authority Authorized Signatories 9 Statutory Body 10 Government department © Indian Institute of Goods and Services Tax

Login using your newly created ID and password © Indian Institute of Goods and Services Tax

Filing the form GST-REG-20-application for enrolment of existing taxpayer GSTN portal the form needs to filled under various tab: Business Details Promoters / Partners Authorized Signatory Principal Place of Business Additional Place of Business Goods & Services Bank Accounts Verification © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Business details (1/2) © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Business details 2/2 © Indian Institute of Goods and Services Tax

Promoters / Partners (1/2) © Indian Institute of Goods and Services Tax

Promoters / Partners (1/2) © Indian Institute of Goods and Services Tax

Authorized Signatory (1/3) © Indian Institute of Goods and Services Tax

Authorized Signatory (2/3) © Indian Institute of Goods and Services Tax

Authorized Signatory (3/3) © Indian Institute of Goods and Services Tax

Principal Place of Business (1/3) © Indian Institute of Goods and Services Tax

Principal Place of Business (2/3) © Indian Institute of Goods and Services Tax

Principal Place of Business (3/3) © Indian Institute of Goods and Services Tax

Additional Place of Business © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Goods & Services © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Bank Accounts © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Verification © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax Please Note At present the form can be filed without Digital Signature and e-sign. At the time of issue of Provisional id to Companies and LLPs, form has to be digitally signed. In other cases, form may be submitted through e-signature (OTP). © Indian Institute of Goods and Services Tax

Successful submission - Acknowledgement © Indian Institute of Goods and Services Tax

© Indian Institute of Goods and Services Tax GSTN help For any assistance with GSTN Common Portal, contact GSTN helpdesk: 0124-4688999 helpdesk@gst.gov.in http://tutorial.gst.gov.in For Any Professional Help , Please Contact www.iigst.org © Indian Institute of Goods and Services Tax

Thank You For any queries, please write to us at : support@iigst.org © Indian Institute of Goods and Services Tax