FAQ ON GST ENROLMENT PROCESS AS PROVIDED BY GSTN AT www.gst.gov.in

FAQ ON GST ENROLMENT PROCESS AS PROVIDED BY GSTN AT www.gst.gov.in

Overview of Enrollment

  1. Who is an existing taxpayer?

An existing taxpayer is an entity currently registered under any State or Central laws, like Value Added Tax Act, Central Excise Act and Service Tax Act.

Existing taxpayers include taxpayers already registered under:-

  • Central Excise
  • Service Tax
  • State Sales Tax or VAT (except exclusive liquor dealers if registered under VAT)
  • Entry Tax
  • Luxury Tax
  • Entertainment Tax (except levied by the local bodies)
  1. What does the word ‘enrollment’ under the GST Common Portal mean?

Enrollment under GST means validating the data of existing taxpayers and filling up the remaining key fields by the taxpayer in the Enrollment Application at the GST Common Portal.

  1. Do I need to enroll for GST?

All existing taxpayers registered under any of the Acts as specified in Question 1 will be transitioned to GST. The enrollment for GST will ensure smooth transition to the GST regime. The data available with various tax authorities is incomplete and thus fresh enrollment has been planned. Also, this will ensure latest data of taxpayers is available in the GST database without any recourse to amendment process, which is the norm to update the data under tax statutes today.

  1. Why do I need to enrol myself as a taxpayer on the GST Common Portal?

The GST Common Portal has been made available to enable taxpayers enrol with GST. Paper based enrolment option is NOT available.

The GST Common Portal will enable taxpayers to meet the GST compliance requirement like filing return and making tax payment. Using the Portal requires existing taxpayers to enrol.

  1. Is there a concept of deemed enrollment under GST?

No. There is no deemed enrollment under GST. All the taxpayers registered under any of the Acts as specified in Question 1, are expected to visit the GST Common Portal and enroll themselves at the GST Common Portal.

  1. Is there a fee or charge levied for the enrollment under GST?

No. There is no fee or charge levied for the enrollment of a taxpayer under GST.

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