GST Application


All existing tax payers can enrol for fresh updating documents and other required information for new GST registration in India. As per GSTN, the authority in India who allots GSTIN registration number, 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)
Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields by the taxpayer in the Enrolment Application at the GST Common Portal.
All existing taxpayers registered under any of the Acts will be transitioned to GST. The enrolment for GST will ensure smooth transition to the GST regime. The data available with various tax authorities is incomplete and thus fresh enrolment 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.
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.
No. There is no deemed enrolment 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 enrol themselves at the GST Common Portal.

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