GST Enrolment Process_ Spine Software Systems

GST TUTORIAL SERIES

CHAPTER 2: ENROLMENT PROCESS

Presents

On

CONTENTS

GSTNTaxable Person

Enrolment ProcessInformation and DocumentsProcess

Create your username and password

Register DSC

Enter your details

Sign and Submit

Tips

GSTN: Goods and Services Tax NetworkDSC: Digital Signature Certificate

You(Anyone who is currently registered as a taxpayer)

An organization responsible to handle the

IT part of GST

0% 100%% Enrolment

GST CURRENT ENROLMENT STATUS*

Last updated: 08-02-2017

*Enrolment under State VAT (and others combined)

Source: www.gst.gov.in/enrolplan

91.86%86.68%

9.82%0.50%

Highest: AndhraPradesh

2nd Highest:Madhya Pradesh

2nd Lowest:Assam

Lowest: Jammu &Kashmir

Enrolment %

ENROLMENT PROCESSBEFORE YOU BEGINKEEP THEM READY

Taxable Person

1. Provisional ID2. Provisional Password3. Valid Email ID4. Valid Phone Number5. Answers to Security Questions6. Registration Number and Date of

Registration: VAT, Central Excise, others

7. Name, Mobile and Address of Promoter, Authorised Signatory

8. Office Address and Mobile No.9. Bank Account Number10. Bank IFSC11. Goods sold/ supplied or Services

dealt in

Information1. Digital Signature Certificate (of Authorised

Signatory)2. Proof of Constitution of Business3. Photo of Promoter/ Partner4. Proof of Appointment of Authorised

Signatory5. Photo of Authorised Signatory6. Proof of Principal Place of Business7. Opening page of Bank Statement

a. Account Numberb. Address of Branchc. Address of Account Holderd. Few Transactions

Documents

IFSC: Indian Financial System Code

ENROLMENT PROCESSCOLLECT PROVISIONAL ID AND PASSWORD

Taxable Person

Tax Officer

Provisional IDProvisional Password

State VAT DepartmentCenter Excise Department

Service Tax Department, etc.

Step 1

ENROLMENT PROCESSVISIT GST WEBSITE

Taxable Person

Tax Officer


Visit www.gst.gov.in

Status: Provisional

Step 2

This is the current status of your GST account. It will be shown when you login. (Status changes as you enrol)

ENROLMENT PROCESS

Taxable Person

Tax Officer



Status: Provisional

This is the home page of the websitewww.gst.gov.in

Click on “New User Login” to start your Enrolment Process

LiveView

http://www.gst.gov.in/

ENROLMENT PROCESSENTER THE PROVISIONAL ID AND PASSWORD GIVEN BY YOUR

TAX AUTHORITY

Taxable Person

Tax Officer



Status: Provisional

Enter Provisional ID and Password

Step 3

ENROLMENT PROCESS

Taxable Person

Tax Officer



Status: Provisional


Once you click “New User Login”, this

screen opens.

Enter the Provisional ID and Password

here. Click Login

LiveView

ENROLMENT PROCESSVERIFY EMAIL AND MOBILE USING OTP

Taxable Person

Tax Officer



Status: Provisional


Enter OTP (Mobile and Email)

OTP: One Time Password

Step 4

ENROLMENT PROCESS

Taxable Person

Tax Officer



Status: Provisional




Enter your Email ID and Mobile Number

you want to associate with

GSTN. Note: These are your “fresh” details. They

need not be related to any previous

information given to the Tax Authorities.

The Authorities would use this information to

communicate with you.

LiveView

ENROLMENT PROCESS

Taxable Person

Tax Officer



Status: Provisional




Once you enter your email and mobile number, you will

receive 2 OTPs (one on email and other on

mobile).

Enter the OTP received on Email

and Mobile. Note: You will receive

separate OTPs on email and mobile. Enter these OTPs in the respective fields to register your

details.

LiveView

Note: OTP is valid only for 10 minutes. So, if you enter an incorrect OTP or if your OTP expires, click “Rsend OTP”.

ENROLMENT PROCESSCREATE YOUR USERNAME AND PASSWORD

Taxable Person

Tax Officer



Status: Provisional



Create User ID and Password

Step 5

ENROLMENT PROCESS

Taxable Person

Tax Officer



Status: Provisional





Create your new Username and

PasswordNote: You will use this

Username and Password to login to GST website in future. The Provisional ID and

Password would be invalid now.

LiveView

ENROLMENT PROCESSANSWER SECURITY QUESTIONS

Taxable Person

Tax Officer



Status: Provisional




Answer Security Questions

Step 6

ENROLMENT PROCESS

Taxable Person

Tax Officer



Status: Provisional





Enter Security Questions

Enter Security Answers for all the 5

questions. Note: You have to

remember what you mention here. This is

filled to help you in case you forget your

password and need recovery.

LiveView

ENROLMENT PROCESSINITIAL PHASE COMPLETE

Taxable Person

Tax Officer



Status: Provisional






Notification:User ID and Password successfully created.

Step 7

ENROLMENT PROCESS

Taxable Person

Tax Officer



Status: Provisional






Notification:User ID and Password successfully created.

Once you have created your

username and password, you will

get a notification for the same.

Now, Initial Phase is complete.

Login using your newly created Username and

Password.Note: You may login

directly from this page, or go to the GST

website and click on “Existing User Login.”

LiveView

ENROLMENT PROCESSVISIT GST WEBSITE TO LOGIN

Taxable Person

Tax Officer

Provisional IDProvisional Password Click Existing User Login on

www.gst.gov.in

Status: Provisional

Step 8

ENROLMENT PROCESS

Taxable Person

Tax Officer

Provisional IDProvisional Password Click Existing User Login on

www.gst.gov.in

Status: Provisional

Click on “Existing User Login” to Login to GST using your newly created Username

and Password.

LiveView

ENROLMENT PROCESSENTER YOUR NEW USERNAME AND PASSWORD

Taxable Person

Tax Officer


Click Existing User Login onwww.gst.gov.in

Status: Provisional

Enter newly created Username and Password

Step 9

ENROLMENT PROCESS

Taxable Person

Tax Officer



Status: Provisional


Login using your newly created Username and

Password.

LiveView

ENROLMENT PROCESSREGISTER YOUR DSC

Taxable Person

Tax Officer



Status: Provisional


Register your DSC

DSC: Digital Signature Certificate

Step 10

ENROLMENT PROCESSCLICK CONTINUE TO START WORKING

Once you login, this screen is displayed. Click “Continue” to start working.

Your Name is Displayed here.Note: You can click on your name to display more

options (logout, change password)

LiveView

Taxable Person

Tax Officer



Status: Provisional


Register your DSC



Go to “Dashboard” and Click on “Register/ Update DSC”

This section shows the status of your profile (90% complete)

This section has multiple tabs. You have to click on each tab and enter the

required details to complete enrolment.

LiveView

Taxable Person

Tax Officer




Register your DSC


Select PAN number (associated with DSC) from the dropdown

Download the DSC software by clicking

on this link

LiveView

Taxable Person

Tax Officer




Register your DSC

ENROLMENT PROCESSDOWNLOAD DSC SOFTWARE

Based on your

system (Windows/ Linux/ Mac),

download the DSC software

LiveView

ENROLMENT PROCESSINSTALL DSC SOFTWARE

Install the DSC software (emSigner)

Open emSigner (or Run as Administrator) after installation is complete

LiveView

ENROLMENT PROCESSRUN DSC SOFTWARE

On opening emSigner, this popup window

appears

LiveView

Taxable Person

Tax Officer




Register your DSC


Click Proceed to Sign using DSC

Note: As you proceed, the PAN of the DSC Holder will be matched

with the PAN database of CBDT

CBDT: Central Board of Direct

Taxes

Once the download

and installation is

complete, click the “I

have downloaded and installed the signer” checkbox

LiveView

Taxable Person

Tax Officer




Register your DSC


Select your Digital Signature

Note: Your pre-authorised DSC has to

be selected here. If you do not have a DSC, you need to

purchase it.Note: Only Class 2 and

Class 3 DSC can be registered on the

portal

Click Sign to Register your Digital Signatures

LiveView

Taxable Person

Tax Officer



Status: Provisional


Register your DSC



LiveView

You get a confirmation message on successful

registration of DSC

ENROLMENT PROCESSENTER DETAILS

Taxable Person

Tax Officer


Click Existing User Login on www.gst.gov.in

Status: Provisional


Register your DSC

Enter Details• Business Details• Promoter/ Partner Details• Authorized Signatory• Principal & Additional Place of Business• HSN/ SAC Codes• Bank Accounts (with IFSC)

HSN: Harmonised System of NomenclatureSAC: Service and Accounting Codes

Step 11

Details of BusinessLiveViewSelect the

“Business Details” tab.

Note: The Tick on the tab indicates that the section is

complete.

Fill the details of your business,

as asked. Note: The fields highlighted in

Green have been pre-filled and

cannot be changed.

Note: The fields marked in Red Asterisk (*) are

mandatory

Click “Save and Continue” to save

these details.Note: You do not have

to fill the details at once. You can Save as a draft and Continue

later.

• Proof of Constitution of Business

• Partnership Deed/ Certificate of Incorporation

• Ward/ Circle/ Sector No.• Registration No. and Date of

Registration• Current VAT• Current Central Excise• Current Service Tax• Current Luxury Tax/

Other

Details of Proprietor/ Promoter/ Partner/ Director

LiveView

Select the “Promoter/

Partner” tab.Note: Always click

“Save and Continue” before

switching between tabs.

Fill the details of your Promoter/

Partner, as asked.

Note: The fields marked in Red Asterisk (*) are

mandatory


these details.Note: You do not have

to fill the details at once. You can Save as a draft and Continue

later.

• Photo of Promoter/ Partner

• Name• Father's Name• Date of Birth• Mobile Number• Email ID• Complete Address• DIN• PAN• Aadhar Card no.

Authorized Signatory*

LiveView

Select the “Authorised

Signatory” tab

Fill the details of your Authorised

Signatory. Note: The DSC/ E-Sign should only

be of the Authorised Signatory


these details.

• Proof of Appointment of Authorized Signatory

• Letter of Authorization• Photo of Authorized Signatory

• Name• Father's Name• Date of Birth• Mobile Number• Email ID• Complete Address• PAN• Aadhar Card no.

* Auto filled if the Promoter is the Authorized Signatory

Principal Place of Business Live

View

Select the “Principal Place of Business” tab

Fill the details of your Principal

Place of Business


these details.

• Proof of Principal Place of Business• Rent Deed/ Electricity Bill/

Registration Certificate/ Bank Statement/ Other

• Primary Address• Office Email• Office Mobile Number

Additional Placeof Business* Live

ViewSelect the

“Additional Place of

Business” tab

Fill the details of

your Additional Place of Business Click “Save and

Continue” to save these details.

• Proof of Additional Place of Business• Rent Deed/ Electricity Bill/

Registration Certificate/ Bank Statement/ Other

• Addresses of all Premises in a State• Office Email• Office Mobile Number

*This section is “Optional”. Enter only if you have multiple places of business in the same state

LiveView

Select the “Goods & Services” tab

ENROLMENT PROCESSENTER HSN/ SAC CODES

Select the Goods Tab

HSN Codes are the International Standard Codes for identifying “Goods”. They consist of 8 digits: First 4 (Chapter+ Heading), Last 4 (Subheading)Here, you have to enter the name/ code of the goods supplied by you.

LiveView

ENROLMENT PROCESSENTER HSN/ SAC CODES

Start typing the code/ name of goods supplied by you

As you start typing, a dropdown comes, which displays the codes matching your code.

Select the desired code.Note: This is being done to record the primary

goods supplied by you.

Taxable Person

Tax Officer



Status: Provisional


Register your DSC


HSN: Harmonised System of NomenclatureSAC: Service and Accounting Codes

LiveViewENROLMENT PROCESS

ENTER HSN/ SAC CODES

You can either select individually, or click on “View All” to see the complete list of HSN codes

matching your code

Once the Chapter is selected, type the code/ name of your goods to select the HSN codes



After clicking on “View All”, all the related HSN codes are

displayed. Select the HSN

codes that match your

supplied goods.

Click “Add” after selection

is complete



The added HSN codes are displayed here.

Click the Delete button if you want to delete an added code.

Click “Save and Continue” to confirm



If you wish to remove a selected Chapter, click the “x” icon




Similarly, you can add SAC codes if you supply Services


Taxable Person

Tax Officer



Status: Provisional


Register your DSC


Bank AccountsLiveViewSelect the

“Bank Accounts”

tab

Fill the details of your Bank Accounts

Click “Save and Continue” to save these

details.Click “Add New” to Add Bank Accounts.

Note: You can add a maximum of 10 bank accounts.

• Bank Statement (of every bank account added) containing:

• Account Number• Address of Branch• Address of

Account Holder• Few Transactions

• Bank Account Numbers• Bank IFSC Codes

ENROLMENT PROCESSENROL USING DSC OR E-SIGN

Taxable Person

Tax Officer




Register your DSC


Enrol using DSC

Status: Provisional Pending Signature

Step 12

Once you enter all your details, your GST Account Status changes to “Provisional Pending Signature”


ENROL USING DSC OR E-SIGN

Select the “Verification” tab

Select the Authorized Signatory from the dropdown and enter the “Place” of your

Principal Place of Business

Click “Submit with DSC” to submit using your registered Digital Signature

Note: “Submit with E-Signature” option is temporarily out of service

Note: Clicking on “Submit” just saves the application and does not

get signed

Taxable Person

Tax Officer




Register your DSC


Enrol using DSC or E-sign

Status: Provisional Pending Signature

LiveView

ENROLMENT PROCESSENROL USING DSC OR E-SIGN

On clicking “Submit with DSC”, a window opens. Select the DSC that you

had registered.

Click “Sign” to sign and submit your enrolment

ENROLMENT PROCESSRECEIVE ARN

Taxable Person

Tax Officer




Register your DSC


Enrol using DSC

Submit Enrolment

Status: Migrated

Email and Mobile:ARN sent to the Taxable Person (15 mins.)

ARN: Application Reference Number

Step 13

On submitting your enrolment, your GST Account Status changes to “Migrated”

- ENROLMENT COMPLETE

LiveView

Once the Enrolment is submitted (with sign), an Application Reference Number (ARN) is generated in 15 minutes and sent to

the registered email address (as mentioned in the OTP) of the taxable person.

ENROLMENT PROCESSGET PROVISIONAL REGISTRATION CERTIFICATE ON

APPOINTED DATE

Taxable Person

Tax Officer




Register your DSC


Enrol using DSC

Submit Enrolment

Status: ActiveOn Appointed Date

Notification:Provisional Registration Certificate issued to the Taxable Person

On the Appointed Date (when GST gets operational), the account status will change to Active. Then, the taxable person can access all options on the portal.

ENROLMENT PROCESSAPPLICATION VERIFICATION AFTER APPOINTED DATE

Taxable Person

Tax Officer




Register your DSC


Enrol using DSC

Submit Enrolment

Verify Application

Status: Active

After Appointed Date

ENROLMENT PROCESSRECEIVE FINAL REGISTRATION CERTIFICATE WITHIN 6 MONTHS

AFTER APPOINTED DATE

Taxable Person

Tax Officer




Register your DSC


Enrol using DSC

Submit Enrolment

Status: Active

Within 6 Months after Appointed Date

Notification:Final Registration Certificate issued to the Taxable Person

Verify Application

ENROLMENT PROCESSSUBMIT APPLICATION WITHOUT SIGNATURE

Taxable Person

Tax Officer




Register your DSC

Enter Details• Business Details• Promoter/ Partner Details• Authorized Signatory• Principal & Additional Place of Business• HSN/ SAC Codes• Bank Accounts (with IFSC)Enrol using DSC

Submit Enrolment

Status: Provisional Pending SignatureIf application is not signed, the status remains “Provisional

Pending Signature”, even after submission.

ENROLMENT PROCESSPROVISIONAL REGISTRATION CERTIFICATE NOT ISSUED

Taxable Person

Tax Officer




Register your DSC


Enrol using DSC

Submit Enrolment

On Appointed Date

Notification:Provisional Registration Certificate issued to the Taxable Person

Status: Provisional Pending SignatureOn Appointed Date, nothing happens, i.e., the Provisional Registration

Certificate is not issued. Account Status remains the same.

ENROLMENT PROCESSAPPLICATION VERIFICATION AFTER APPOINTED DATE

Taxable Person

Tax Officer




Register your DSC


Enrol using DSC

Submit Enrolment

Verify Application

After Appointed DateStatus: Provisional Pending Signature

ENROLMENT PROCESSACCOUNT SUSPENDED AFTER 6 MONTHS FROM

APPOINTED DATE

Taxable Person

Tax Officer




Register your DSC

Enter Details• Business Details• Promoter/ Partner Details• Authorized Signatory• Principal & Additional Place of Business• HSN/ SAC Codes• Bank Accounts (with IFSC)Enrol using DSC

Submit Enrolment

After 6 months from Appointed Date

Status: Suspended

ENROLMENT TIPS

• Keep saving your work• Complete each section within 15 minutes (Session Expiry)• Complete each section before clicking

• Note the document size and format• Format: PDF/ JPEG• Size: Less than 1MB/ 100KB

• Use the latest version of web browser

ENROLMENT TIPSSESSION EXPIRY WARNING

This warning is received 5 minutes before your

session is about to expire.Click “Continue” to extend your session and “Logout” to logout of your session.

Note: The “Continue” option is temporarily out

of service. So, try to complete your work within

the session time (15 minutes)

ENROLMENT TIPSAUTOMATIC LOGOUT AFTER 15 MINUTES

• Keep saving your work• Complete each section within 15 minutes (Session Expiry)• Complete each section before clicking This window appears once

you logout of your portal (or, are automatically

logged out after session expiry).

Click the “Login” button to login again.

Written, Produced and Directed byAKSHANSH CHAUDHARY

Sincere thanks toGSTNICAI

References fromDRAFT MODEL GST LAW

GST PORTALCBEC WEBSITE

Brought to you bySPINE SOFTWARE SYSTEMS PVT. LTD.

The EndChapter 2: Enrolment Process

For queries related to GST, email us at [email protected] more tutorials, follow Spine Software Systems on Facebook, LinkedIn, SlideShare, YouTube, Twitter and Google Plus

GST Enrolment Process_ Spine Software Systems

Law

Transcript of GST Enrolment Process_ Spine Software Systems