Migration of Existing Taxpayers to GST Regime

All the existing taxpayers registered under VAT, Service Tax, and Excise are required to furnish the details at GST Common portal for the purpose of migrating themselves into GST regime. To begin with, the taxpayers registered under the State Vat Department needs to provide their details and period for furnishing these details are specified for every state.Once the taxpayers provide their details there will be no need for them to register again with the State or Center once the GST Act is implemented. Enrollment process for other existing taxpayers not registered with VAT will be started at a later date.

As the migration process has peaked up in various states, the first step is to enroll within the structure on a specified date assigned to each and every state. The business units must enroll themselves within the time period in order to get listed in the GST framework. The IT platform created by the Goods and Service Tax Network will be securing all the details filled up and will create unique IDs in the name of every dealer enrolled. This will help the tax department to figure out every business unit and can create a different login mark along with calculations of annual tax return accumulated on the particular business unit. The government announced specified dates for each state to enroll all its designated dealers within it and wanted them to furnish the details within a required specific time period. The dealers will be getting provisional IDs after the enrollment and by the help of which one can login into the GST portal.

The enrollment dates are specified by the government for each state separately and the administration demands every state must enroll themselves within the given specified time. The enrollment process was started from 8 November 2016 and end date as per the schedule is fixed 31 March 2017. States commencing for the enrollment process were Sikkim Puducherry on 8 November 2016 while the last state to enroll was Delhi which was enrolled from 16 December 2016.