TRANSITION to GSTN S Sekhar Deputy Commissioner GSTN

TRANSITION to GSTN S Sekhar, Deputy Commissioner (GSTN)

Department Preparedness Ø Updation of Valid PAN, e-mail and Mobile nos in the existing VATIS registration data base Ø Provision for updation through VATIS in Dealers Login (except PAN No) Ø Updation of Mail and Mobile validate by sending OTPs to mobile and mail. If the dealer not entered corrcet mobile no/mail ID/both, edit option is provided to correct the same Ø Communication of Provisional IDs & Passwords to the existing Tax payers under VAT, Luxury Tax, E. Tax etc. , Ø Training to the Officers and Staff Ø Awareness meetings to the Stakeholders Ø Publicity through Electronic and Print media

Challenges Ø Provisional IDs & Passwords should be communicated to 2. 60 lakhs existing dealers Ø Impart training to 3000 officers and staff. Ø Organization of Awareness meetings to the Dealers, STPs and Trade Associations. Ø Educate and create awareness for enrollment of existing Tax payers to the GST network through GST Common portal ( www. gst. gov. in) Ø Enrollment should be completed between 1 st Jan 2017 to 15 th Jan 2017 (AP)

Tax payers preparedness Ø Update the Valid e-Mail IDs, Mobile Nos and PAN nos Ø Apply for the voluntary cancellations in case of multiple TINs with Single PAN nos. Ø Know the definition of the business verticals as per GST law Ø Obtain provisional IDs & Passwords and complete enrollment between 1 st Jan 2017 to 15 th Jan 2017 through GSTN common portal Ø Create User Name and Password for migration to GST regime

How to get New User name and Password? Ø Visit GSTN Common Portal (www. gst. gov. in) Ø Login page displayed Ø Enter provisional ID and Password communicated by the CT department to Tax payer’s valid e-Mail and Mobile no. Ø Provisional ID verification page is displayed Ø Enter valid personal e-Mail ID and Mobile no and submit Ø One time Passwords (OTP) will be generated one for e. Mail and another for Mobile no Ø Correspondence is only to these e-Mail and Mobile No

Ø e-Mail and Mobile No can not be changed upto 1 st April 2017 Ø OTPs generated should be entered in respective fields Ø After entering OTPs New credentials page will be displayed Ø Tax Payer can enter new user Name with 8 -15 characters having Alphabets, numbers and special characters. Ø Tax Payer can also enter new Password with 8 -15 characters and it should contain one upper case, one lower case alphabets, one number and one special character

Ø Confirm the User Name & Password. Ø Security questions (5) will be displayed answer these questions for recovery and security of user name and password Ø After completion of the above process New user name and Password will be generated and confirmed to the tax payers Ø By using these user names and passwords, Tax Payers can Login the GSTN common portal to update the business and personal data in the data screens for enrollment. Ø Tax professionals will be given separate user name and passwords by GSTN

Overview of enrollment Ø Existing taxpayers include taxpayers already registered under : - Ø Central Excise Ø Service Tax Ø State Sales Tax or VAT Ø Entry Tax Ø Luxury Tax Ø Entertainment Tax (except levied by the local bodies)

Why enrollment? Ø For smooth transition to the GST regime Ø Enable Tax payer to meet the GST compliance requirements Ø No deemed concept of enrollment Ø Enrollment under the GST is common for both Central GST and State GST Ø Common registration, Common return, Common Challan Ø Provisional ID (GSTIN) –PAN based 15 digits no.

Documents to be uploaded Ø Proof of constitution of business Ø Photograph of promoters /partners/karta of HUF Ø Proof of appointment of authorized signatory Ø Photograph of Authorized signatory Ø Opening page of passbook/statement containing bankk account no, address, branch Ø Enrollment application may be rejected for not submitting the correct data Ø Provisional registration will be download form the portal as on appointed day

How to enroll? Ø Login with New User Name and Password Ø Dashboard screen will be displayed Ø Click on Provisional ID enrollment Tab and the following fields are displayed for feeding the data u Business details u Promoters/Partners u Authorized signatory u Principle place of Business u Additional Place of Business u Goods & services

u Bank Accounts How to enroll? u Verification u All the fields marked with red dot are mandatory to be filled ü Some of the fields are auto populated from existing VAT registration data base ü Legal name of Business (as per PAN) ü Legal name of Business (as per current Tax Act) ü PAN of the Business ü State ü Ward/Circle/Sector

How to enroll? Ø Independent data saving facility is provided Ø Enrollment process is completed only after Digital signature certificate (DSC) or e-signature only. Ø For Registered Companies DSC is mandatory and others are optional Ø But after 6 months of introduction of GST Law, if the Tax payer is not registered with DSC those are not valid registrations

How to register DSC? Ø Login with New user name and Password Ø Navigate through Dashboard-Registered/update the DSC Ø Registered Digital signature page displayed Ø Enter PAN of Authorized Signatory field Ø Click on Sign Ø Submit, enrollment process is completed Ø Application Reference Number( ARN) is generated Ø This will be using for all your future correspondence

What is Electronic-signature (E-sign)? Ø E-Sign is an online electronic signature service that allows an Aadhaar holder to digitally sign. Ø The taxpayer clicks the E-sign button. Ø The GST Common Portal prompts the taxpayer to enter the Aadhaar number of the Authorized Signatory. Ø After validating the Aadhaar Number, the GST Common Portal sends a request to UIDAI system to send an OTP. Ø UIDAI system sends an OTP to e-mail address and mobile number registered against Aadhaar number Ø The GST System prompts the taxpayer to enter the OTP. Ø The taxpayer enters the OTP and submits the Enrollment Application or the document. The e-Signing process is completed a document

Training on GSTN Ø Training schedule is designed centrally and communicate to all the states by the GSTN Ø Training for Master Trainers (GSTN) is commence form 9 th to 25 th Feb 2017 @ Infosys campus, Chengalpet, Kanchipuram Dist, Tamilnadu. Ø Training plan for Tax officials is commence from 13 th Feb 2017 to 18 th March 2016 Ø AP CTD identified Master Trainers (69) from the cadre of ACTO to Addl. CCT Ø Each batch Consisting 15 Master trainers in five batches will be trained.

Training on GSTN Ø Master trainers will give hands on training ( 3 days) to all the officers and staff (Upto the cadre of Jr. Asst) at division level Ø Addressed letters to APHRD to provide required facilities to give hands on training Ø If the facilities not provide by the APHRD, Deputy Commissioners are requested to identify the suitable center having computer lab, internet facility etc. , Ø Names of Master Trainers ( batch wise) will be communicated shortly

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