GST rollout: Here's how to apply for GSTIN

The biggest tax reform since Independence, GST will be rolled out at the mid-night of June 30 and make India a single market for seamless movement of goods and services. The GST subsumes 16 different levies, including excise, service tax and VAT.

Although businesses with turnover of up to Rs 20 lakh are exempt from GST and hence registration is not mandatory, traders and manufacturers are preferring to get themselves registered so that the input tax credit can be passed on in the supply chain.

GSTN -- the company readying the IT backbone for the GST regime -- has been working overtime to ensure a smooth registration and all these assessees have been given a provisional ID, using which they can start transacting business from July 1.

What is GSTIN - Goods & Services Tax Identification Number?

The government will allot a state-wise PAN-based 15-digit is known as Goods and Services Taxpayer Identification Number (GSTIN). In first two rounds of registration window, about 66 lakh out of existing indirect tax payers of 80.91 lakh had registered with GST Network, the IT backbone for GST.​

The registration for GST Identification Number can be applied in two methods:

► At the GST Common Portal directly

► At the GST Common Portal through the Facilitation Center (FC)

When a business registers under GST, it is given a provisional GSTIN. After that, in the second stage, the business has to log in to the GSTN portal and give details of its business like the main place of business, additional place, directors and bank account details.

Businesses can just save these documents on the GSTN portal and an e-mail will be sent to them saying all their details are received and the process of registration is complete.

For GSTIN - Tax payers can visit www.gst.gov.in.

New applicants will get provisional certificates. Once they fill in the required details, their GSTIN will be confirmed. 

Whether all assesses / dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration?

No, GSTN shall migrate all such assessees/dealers to the GSTN network and shall issue a provisional registration certificate with GSTIN number on the appointed day, which, after due verification by the departmental officers within six months, will be converted into final registration certificate. For converting the provisional registration to final,registration the registrants will be asked to submit all, requisite documents and information required for registration in a prescribed period of time. Failure to do so, will result in cancellation of the provisional GSTIN number.

The service tax assesses having centralized registration will have to apply afresh in the respective states wherever they have their businesses.

Is there any facility for digital signature in the GSTN registration?

Tax payers would have the option to sign the submitted, application using valid digital signatures. There will be two, options for electronically signing the application or other, submissions- by e-signing through Aadhar number, or, through DSC i.e. by registering the tax payer’s digital, signature certificate with GST portal. However, companies, or limited liability partnership entities will have to sign mandatorily through DSC only.

Only level 2 and level 3 DSC certificates will be acceptable for signature purpose.

Can the registration certificate be downloaded from the GSTN portal?

In case registration is granted; applicant can download the Registration Certificate from the GST common portal.