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GST Migration / GST Enrollment procedure for existing tax payer

All the existing taxpayers would require GST migration or GST enrolment before 31st March 2017. An existing taxpayer means all the entities which are already carrying registered under any of the below Act:

  • Central excise
  • Service tax
  • VAT
  • Entry tax
  • Luxury tax
  • Entertainment tax

If you are already registered under any of the above, you need to get GST migration immediately.


GST Enrolment process

  • The state VAT Department as well as service tax and excise department has already communicated the provisional ID to every registered taxpayer required for migration. In case you are a registered taxpayer with the state VAT/Exisce/service tax department and you have not received your provisional ID or password, contact respective Department.
  • Access the GST common portal using Provisional Login-Password; To create unique username and new password using provisional ID and password, you need to have a valid e-mail and mobile phone number for successful login.
  • Fill Enrollment Application and verify the details from VAT/excise/service tax System.
  • Sign and Submit the Enrollment Application with necessary attachment electronically.
  • If details are satisfactory an Application Reference Number (ARN) will be issued to you in ‘migrated” status. The status of provisional ID will change to “Active” on the approved date and a provisional registration Certificate will be issued.
  • Electronically signing the Enrolment Application using DSC is mandatory for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs). For other taxpayers, electronically signing using DSC is optional.
  • In case the service/excise assessee is also registered with the State Commercial Tax Dept (STATE VAT/ Luxury Tax/ Entry Tax/ Entertainment Tax) and has already initiated the process of migration, then no further action is required to be taken by such assesse as a Central Excise/Service Tax assesse. However the status of such migration may be communicated to them.


Relevant provision of Model GST Law


 Sec 166. Migration of existing taxpayers to GST

(1) On the appointed day, every person registered under any of the earlier laws and having a valid PAN shall be issued a certificate of registration on a provisional basis in such form and manner as may be prescribed.

(2) The certificate of registration issued under sub-section (1) shall be valid for a period of six months from the date of its issue:
PROVIDED that the said validity period may be extended for such further period as the Central/State Government may, on the recommendation of the Council, notify.

(3) Every person to whom a certificate of registration has been issued under subsection (1) shall, within the period specified under sub-section (2), furnish such information as may be prescribed.

(4) On furnishing of such information, the certificate of registration issued under subsection (1) shall, subject to the provisions of section 23, be granted on a final basis by the Central/State Government.

(5) The certificate of registration issued to a person under sub-section (1) may be cancelled if such person fails to furnish, within the time specified under subsection (2), the information prescribed under sub-section (3).

(6) The certificate of registration issued to a person under sub-section (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 23.

(7) A person to whom a certificate of registration has been issued on a provisional basis and who is eligible to pay tax under section 9, may opt to do so within such time and in such manner as may be prescribed.

PROVIDED that where the said person does not opt to pay tax under section 9 within the time prescribed in this behalf, he shall be liable to pay tax under section 8.


Relevant provision of Draft Registration Rules

Rule 14. Migration of persons registered under Earlier Law


(1) Every person registered under an earlier law and having a Permanent Account Number issued under the Income Tax Act, 1961 (Act 43 of 1961) shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG- 21, incorporating the Goods and Services Tax Identification Number (GSTIN) therein, shall be made available on the Common Portal.

(2)(a) Every person who has been granted a provisional registration under subrule (1) shall submit an application electronically in FORM GST REG–20, duly signed, along with the information and documents specified in the said application, on the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner.

(b) The information asked for in clause (a) shall be furnished within the period specified in section 142 or within such further period as may be extended by the Board or Commissioner in this behalf.

(c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered taxable person electronically on the Common Portal.

(3) Where the particulars and/or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG- 22:

Provided that no provisional registration shall be cancelled as aforesaid without serving a notice to show cause in FORM GST REG-23 and without affording the person concerned a reasonable opportunity of being heard.

(4) Every person registered under any of the earlier laws, who is not liable to be registered under the Act may, at his option, file electronically an application in FORM GST REG-24 at the Common Portal for cancellation of the registration granted provisionally to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said provisional registration.





Contact Us at:

Balakrishna & Co, Chartered Accountants in Bangalore

No. 24, 10th Cross, Wilson Garden, Bangalore 560027

Contact No:

+91 98457 21255

+91 94480 80886


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