GST Registration – Enrollment Procedure for DVAT Taxpayers

1.0 Introduction

As soon as we are reaching the last date of enrollment for GST by DVAT taxpayers, the panic between the DVAT taxpayers is on the rise. There is no doubt that enrollment is mandatory and you should enroll under it as soon as possible. However, there is no need to be panic. Even if you miss the deadline of 31st December 2016, you still can enroll yourself. But you should not take that extension for granted and complete the enrollment procedure as soon as possible.

Further, it has also been observed that people still don’t have the proper information about the enrollment procedure. Let us understand the whole scheme in a very user-friendly language.

2.0 The GST enrollment scheme

Any existing registered taxpayer under VAT, excise, service tax, etc. shall need to get himself enrolled under GST. This has been done to gather uniform information for all the existing tax payers. Further, it shall also help the government to issue the registration certificate under GST once it is being passed by the parliament and the state assemblies.

2.1 Enrollment amounts to new registration?

No, the enrollment does not amount to new registration and hence, it is not for the new taxpayer who wants to register for the first time. For him, a new registration shall continue to be governed by existing laws like DVAT, Excise, etc.

3.0 The use of digital signatures under enrollment procedure for DVAT taxpayers

There are two ways to complete the GST enrollment procedure for the non-corporate business like proprietorship, partnership, etc. or where we can say the digital signature is not mandatory. Let us discuss in depth.

3.1 Use of digital signature: Digital signature is nothing but similar to software through which one can sign electronically i.e. on the computer. Digital signatures are very famous now days. The benefits of DSC are as follows;

• DSC can be used to sign the Income tax return.
• DSC can be used during company registration process.
• DSC can be used to sign the invoices electronically
• DSC is used to file tender online

There are many other uses as well.

3.2 Use of Digital Signature in enrollment: Thought for proprietor or partnership, the use of digital signature is not mandatory however it is recommended to sign the application with DSC to complete the enrollment procedure instantly. The average cost of getting the DSC is Rs.900/-.

3.3 The complete GST enrollment procedure: The complete GST enrollment procedure can be learned from the following link;

Registration Opens: How to enroll under GST System Portal after getting Provisional ID and password?

4.0 How to get the provisional ID password for GST enrollment by DVAT assessee

For every registered taxable person under VAT, a separate log in ID password is there through which he handles everything about the laws. Hence, to get your provisional ID or password, you must dig into the DVAT website properly to get the provisional ID and password of the required domain.

5.0 I have not filed the DVAT returns, will there be any consequences on GST migration

Unfortunately yes, if you are defaulting in filing your DVAT return, then there may be the possibility that the Department might not issue your provisional ID or password.

6.0 Conclusion

We have explained very basic part of the enrollment procedure under this article. In case you have any issues regarding the GST enrollment procedure, then you may drop your query to us through our CONTACT FORM.

You can contact us for GST registration in India.