GST Enrolment Process_ Spine Software Systems
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The document summarizes the enrolment process for GST registration in India. It involves 12 steps: 1) collecting a provisional ID and password from tax authorities, 2) visiting the GST website and entering login credentials, 3) verifying email and mobile number via OTP, 4) creating a username and password, 5) answering security questions, 6) registering a digital signature certificate, 7) entering business, proprietor, and location details, 8) entering HSN/SAC codes for goods and services, 9) signing and submitting the application. The process requires information, documents, and a digital signature for authentication. Once completed, the registration status will change from provisional to approved.
GST Enrolment Process_ Spine Software Systems
- 1. GST TUTORIAL SERIES CHAPTER 2: ENROLMENT PROCESS Presents On
- 2. CONTENTS GSTNTaxable Person Enrolment Process Information and Documents Process Create your username and password Register DSC Enter your details Sign and Submit Tips GSTN: Goods and Services Tax Network DSC: Digital Signature Certificate You (Anyone who is currently registered as a taxpayer) An organization responsible to handle the IT part of GST
- 3. 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: Andhra Pradesh 2nd Highest: Madhya Pradesh 2nd Lowest: Assam Lowest: Jammu & Kashmir Enrolment %
- 4. ENROLMENT PROCESS BEFORE YOU BEGIN KEEP THEM READY Taxable Person 1. Provisional ID 2. Provisional Password 3. Valid Email ID 4. Valid Phone Number 5. Answers to Security Questions 6. 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 Number 10. Bank IFSC 11. Goods sold/ supplied or Services dealt in Information 1. Digital Signature Certificate (of Authorised Signatory) 2. Proof of Constitution of Business 3. Photo of Promoter/ Partner 4. Proof of Appointment of Authorised Signatory 5. Photo of Authorised Signatory 6. Proof of Principal Place of Business 7. Opening page of Bank Statement a. Account Number b. Address of Branch c. Address of Account Holder d. Few Transactions Documents IFSC: Indian Financial System Code
- 5. ENROLMENT PROCESS COLLECT PROVISIONAL ID AND PASSWORD Taxable Person Tax Officer Provisional ID Provisional Password State VAT Department Center Excise Department Service Tax Department, etc. Step 1
- 6. ENROLMENT PROCESS VISIT GST WEBSITE Taxable Person Tax Officer Provisional ID Provisional Password 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)
- 7. ENROLMENT PROCESS Taxable Person Tax Officer Provisional ID Provisional Password Visit www.gst.gov.in Status: Provisional This is the home page of the website www.gst.gov.in Click on “New User Login” to start your Enrolment Process Live View
- 8. ENROLMENT PROCESS ENTER THE PROVISIONAL ID AND PASSWORD GIVEN BY YOUR TAX AUTHORITY Taxable Person Tax Officer Provisional ID Provisional Password Visit www.gst.gov.in Status: Provisional Enter Provisional ID and Password Step 3
- 9. ENROLMENT PROCESS Taxable Person Tax Officer Provisional ID Provisional Password Visit www.gst.gov.in Status: Provisional Enter Provisional ID and Password Once you click “New User Login”, this screen opens. Enter the Provisional ID and Password here. Click Login Live View
- 10. ENROLMENT PROCESS VERIFY EMAIL AND MOBILE USING OTP Taxable Person Tax Officer Provisional ID Provisional Password Visit www.gst.gov.in Status: Provisional Enter Provisional ID and Password Enter OTP (Mobile and Email) OTP: One Time Password Step 4
- 11. ENROLMENT PROCESS Taxable Person Tax Officer Provisional ID Provisional Password Visit www.gst.gov.in Status: Provisional Enter Provisional ID and Password Enter OTP (Mobile and Email) OTP: One Time Password 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. Live View
- 12. ENROLMENT PROCESS Taxable Person Tax Officer Provisional ID Provisional Password Visit www.gst.gov.in Status: Provisional Enter Provisional ID and Password Enter OTP (Mobile and Email) OTP: One Time Password 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. Live View Note: OTP is valid only for 10 minutes. So, if you enter an incorrect OTP or if your OTP expires, click “Rsend OTP”.
- 13. ENROLMENT PROCESS CREATE YOUR USERNAME AND PASSWORD Taxable Person Tax Officer Provisional ID Provisional Password Visit www.gst.gov.in Status: Provisional Enter Provisional ID and Password Enter OTP (Mobile and Email) Create User ID and Password Step 5
- 14. ENROLMENT PROCESS Taxable Person Tax Officer Provisional ID Provisional Password Visit www.gst.gov.in Status: Provisional Enter Provisional ID and Password Enter OTP (Mobile and Email) OTP: One Time Password Create User ID and Password Create your new Username and Password Note: You will use this Username and Password to login to GST website in future. The Provisional ID and Password would be invalid now. Live View
- 15. ENROLMENT PROCESS ANSWER SECURITY QUESTIONS Taxable Person Tax Officer Provisional ID Provisional Password Visit www.gst.gov.in Status: Provisional Enter Provisional ID and Password Enter OTP (Mobile and Email) Create User ID and Password Answer Security Questions Step 6
- 16. ENROLMENT PROCESS Taxable Person Tax Officer Provisional ID Provisional Password Visit www.gst.gov.in Status: Provisional Enter Provisional ID and Password Enter OTP (Mobile and Email) OTP: One Time Password Create User ID and Password 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. Live View
- 17. ENROLMENT PROCESS INITIAL PHASE COMPLETE Taxable Person Tax Officer Provisional ID Provisional Password Visit www.gst.gov.in Status: Provisional Enter Provisional ID and Password Enter OTP (Mobile and Email) OTP: One Time Password Create User ID and Password Enter Security Questions Notification: User ID and Password successfully created. Step 7
- 18. ENROLMENT PROCESS Taxable Person Tax Officer Provisional ID Provisional Password Visit www.gst.gov.in Status: Provisional Enter Provisional ID and Password Enter OTP (Mobile and Email) OTP: One Time Password Create User ID and Password Enter Security Questions 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.” Live View
- 19. ENROLMENT PROCESS VISIT GST WEBSITE TO LOGIN Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Status: Provisional Step 8
- 20. ENROLMENT PROCESS Taxable Person Tax Officer Provisional ID Provisional 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. Live View
- 21. ENROLMENT PROCESS ENTER YOUR NEW USERNAME AND PASSWORD Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Status: Provisional Enter newly created Username and Password Step 9
- 22. ENROLMENT PROCESS Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Status: Provisional Enter newly created Username and Password Login using your newly created Username and Password. Live View
- 23. ENROLMENT PROCESS REGISTER YOUR DSC Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Status: Provisional Enter newly created Username and Password Register your DSC DSC: Digital Signature Certificate Step 10
- 24. ENROLMENT PROCESS CLICK 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) Live View
- 25. Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Status: Provisional Enter newly created Username and Password Register your DSC DSC: Digital Signature Certificate ENROLMENT PROCESS 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. Live View
- 26. Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Enter newly created Username and Password Register your DSC ENROLMENT PROCESS REGISTER YOUR DSC Select PAN number (associated with DSC) from the dropdown Download the DSC software by clicking on this link Live View
- 27. Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Enter newly created Username and Password Register your DSC ENROLMENT PROCESS DOWNLOAD DSC SOFTWARE Based on your system (Windows / Linux/ Mac), download the DSC software Live View
- 28. ENROLMENT PROCESS INSTALL DSC SOFTWARE Install the DSC software (emSigner) Open emSigner (or Run as Administrator) after installation is complete Live View
- 29. ENROLMENT PROCESS RUN DSC SOFTWARE On opening emSigner, this popup window appears Live View
- 30. Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Enter newly created Username and Password Register your DSC ENROLMENT PROCESS 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 Live View
- 31. Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Enter newly created Username and Password Register your DSC ENROLMENT PROCESS 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 Live View
- 32. Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Status: Provisional Enter newly created Username and Password Register your DSC DSC: Digital Signature Certificate ENROLMENT PROCESS REGISTER YOUR DSC Live View You get a confirmation message on successful registration of DSC
- 33. ENROLMENT PROCESS ENTER DETAILS Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Status: Provisional Enter newly created Username and Password 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 Nomenclature SAC: Service and Accounting Codes Step 11
- 34. Details of Business Live ViewSelect 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
- 35. Details of Proprietor/ Promoter/ Partner/ Director Live View 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 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. • Photo of Promoter/ Partner • Name • Father's Name • Date of Birth • Mobile Number • Email ID • Complete Address • DIN • PAN • Aadhar Card no.
- 36. Authorized Signatory* Live View Select the “Authorised Signatory” tab Fill the details of your Authorised Signatory. Note: The DSC/ E- Sign should only be of the Authorised Signatory Click “Save and Continue” to save 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
- 37. Principal Place of Business Live View Select the “Principal Place of Business” tab Fill the details of your Principal Place of Business Click “Save and Continue” to save these details. • Proof of Principal Place of Business • Rent Deed/ Electricity Bill/ Registration Certificate/ Bank Statement/ Other • Primary Address • Office Email • Office Mobile Number
- 38. Additional Place of Business* Live View Select 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
- 39. Live View Select the “Goods & Services” tab ENROLMENT PROCESS ENTER 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.
- 40. Live View ENROLMENT PROCESS ENTER 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.
- 41. Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Status: Provisional Enter newly created Username and Password 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 Nomenclature SAC: Service and Accounting Codes Live View ENROLMENT 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
- 42. Live View ENROLMENT PROCESS ENTER HSN/ SAC 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
- 43. Live View ENROLMENT PROCESS ENTER HSN/ SAC CODES 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
- 44. Live View ENROLMENT PROCESS ENTER HSN/ SAC CODES If you wish to remove a selected Chapter, click the “x” icon Click “Save and Continue” to confirm
- 45. Live View ENROLMENT PROCESS ENTER HSN/ SAC CODES Similarly, you can add SAC codes if you supply Services Click “Save and Continue” to confirm
- 46. Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Status: Provisional Enter newly created Username and Password Register your DSC Enter Details • Business Details • Promoter/ Partner Details • Authorized Signatory • Principal & Additional Place of Business • HSN/ SAC Codes • Bank Accounts (with IFSC) Bank Accounts Live ViewSelect 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
- 47. ENROLMENT PROCESS ENROL USING DSC OR E-SIGN Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Enter newly created Username and Password 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 Status: Provisional Pending Signature Step 12 Once you enter all your details, your GST Account Status changes to “Provisional Pending Signature”
- 48. Live View ENROLMENT PROCESS 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
- 49. Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Enter newly created Username and Password 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 or E-sign Status: Provisional Pending Signature Live View ENROLMENT PROCESS ENROL 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
- 50. ENROLMENT PROCESS RECEIVE ARN Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Enter newly created Username and Password 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: 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”
- 51. - ENROLMENT COMPLETE Live View 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.
- 52. ENROLMENT PROCESS GET PROVISIONAL REGISTRATION CERTIFICATE ON APPOINTED DATE Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Enter newly created Username and Password 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: Active On 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.
- 53. ENROLMENT PROCESS APPLICATION VERIFICATION AFTER APPOINTED DATE Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Enter newly created Username and Password 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 Verify Application Status: Active After Appointed Date
- 54. ENROLMENT PROCESS RECEIVE FINAL REGISTRATION CERTIFICATE WITHIN 6 MONTHS AFTER APPOINTED DATE Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Enter newly created Username and Password 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: Active Within 6 Months after Appointed Date Notification: Final Registration Certificate issued to the Taxable Person Verify Application
- 55. ENROLMENT PROCESS SUBMIT APPLICATION WITHOUT SIGNATURE Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Enter newly created Username and Password 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 Signature If application is not signed, the status remains “Provisional Pending Signature”, even after submission.
- 56. ENROLMENT PROCESS PROVISIONAL REGISTRATION CERTIFICATE NOT ISSUED Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Enter newly created Username and Password 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 On Appointed Date Notification: Provisional Registration Certificate issued to the Taxable Person Status: Provisional Pending Signature On Appointed Date, nothing happens, i.e., the Provisional Registration Certificate is not issued. Account Status remains the same.
- 57. ENROLMENT PROCESS APPLICATION VERIFICATION AFTER APPOINTED DATE Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Enter newly created Username and Password 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 Verify Application After Appointed Date Status: Provisional Pending Signature
- 58. ENROLMENT PROCESS ACCOUNT SUSPENDED AFTER 6 MONTHS FROM APPOINTED DATE Taxable Person Tax Officer Provisional ID Provisional Password Click Existing User Login on www.gst.gov.in Enter newly created Username and Password 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
- 59. 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
- 60. ENROLMENT TIPS SESSION 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)
- 61. ENROLMENT TIPS AUTOMATIC 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.
- 62. Written, Produced and Directed by AKSHANSH CHAUDHARY Sincere thanks to GSTN ICAI References from DRAFT MODEL GST LAW GST PORTAL CBEC WEBSITE Brought to you by SPINE SOFTWARE SYSTEMS PVT. LTD. Akshan sh Chaudh ary Digitally signed by Akshansh Chaudhary Date: 2017.02.08 16:19:38 +05'30'
- 63. The End Chapter 2: Enrolment Process For queries related to GST, email us at gst@espine.in For more tutorials, follow Spine Software Systems on Facebook, LinkedIn, SlideShare, YouTube, Twitter and Google Plus