GST REGISTRATION STARTED FOR EXISTING TAXPAYERS IN INDIA
The Goods and Services Tax Act, 2016 will be applicable all over India including Jammu and Kashmir.
The Goods and Services Tax will be applicable on supply of goods or services as against the present concept of tax on the manufacture and sale of goods or provision of services. It would be a destination based consumption tax.
The Act and Rules shall come into force on such date as the Central and State Government may, by notification in the Official Gazette, appoint in this behalf.
The Taxpayer Identification Number will be allotted afresh under Goods and Services Tax Act based on PAN instead of present 11 digit number.
The existing tax payers will have to enrol themselves under the GST Database. The Period from which GST Registration Starts and period within which the registration should be completed by the dealers of different States were given in the table given below:
NAME OF THE STATE AND UNION TERRITORY
|
ENROLMENT
START DATE
|
ENROLMENT
FINAL DATE
|
Andhra Pradesh
|
01/01/2017
|
15/01/2017
|
Arunachal Pradesh
|
30/11/2016
|
15/12/2016
|
Assam
|
30/11/2016
|
15/12/2016
|
Bihar
|
30/11/2016
|
15/12/2016
|
Chhatiisgarh
|
14/11/2016
|
29/11/2016
|
Goa
|
14/11/2016
|
29/11/2016
|
Gujarat
|
14/11/2016
|
29/11/2016
|
Haryana
|
16/12/2016
|
31/12/2016
|
Himachal Pradesh
|
16/12/2016
|
31/12/2016
|
Jammu and Kashmir
|
16/12/2016
|
31/12/2016
|
Jharkhand
|
30/11/2016
|
15/12/2016
|
Karnataka
|
01/01/2017
|
15/01/2017
|
Kerala
|
01/01/2017
|
15/01/2017
|
Madhya Pradesh
|
30/11/2016
|
15/12/2016
|
Maharashtra
|
14/11/2016
|
29/11/2016
|
Manipur
|
30/11/2016
|
15/12/2016
|
Meghalaya
|
30/11/2016
|
15/12/2016
|
Mizoram
|
30/11/2016
|
15/12/2016
|
Nagaland
|
30/11/2016
|
15/12/2016
|
Odisha
|
30/11/2016
|
15/12/2016
|
Punjab
|
16/12/2016
|
31/12/2016
|
Rajasthan
|
16/12/2016
|
31/12/2016
|
Sikkim
|
08/11/2016
|
23/11/2016
|
Tamil Nadu
|
01/01/2017
|
15/01/2017
|
Telengana
|
01/01/2017
|
15/01/2017
|
Tripura
|
30/11/2016
|
15/12/2016
|
Uttar Pradesh
|
16/12/2016
|
31/12/2016
|
Uttarakhand
|
16/12/2016
|
31/12/2016
|
West Bengal
|
30/11/2016
|
15/12/2016
|
Andaman and Nicobar Islands (Delta)
|
01/02/2017
|
20/03/2017
|
Chandigarh
|
16/12/2016
|
31/12/2016
|
Dadra and Nagar Haveli
|
14/11/2016
|
29/11/2016
|
Daman and Diu
|
14/11/2016
|
29/11/2016
|
Delhi
|
16/12/2016
|
31/12/2016
|
Delta All Registrants
|
01/02/2017
|
31/01/2017
|
Lakshadweep (Delta)
|
01/02/2017
|
20/03/2017
|
Puducherry
|
08/11/2016
|
23/11/2016
|
Service Tax Registrants
|
01/01/2017
|
31/01/2017
|
The existing taxpayers under Central Excise, Service Tax, State Sales Tax / Value Added Tax, Entry Tax, Luxury Tax, Entertainment Tax are liable to enrol under GST system portal.
The State Governments and Union Territory Governments were issuing instructions and guidelines in this aspect and hence the dealers should follow the guidelines issued by their Governments (getting provisional ID and Password from the concerned State Governments) and get enrolled under Goods and Services Tax Act System Portal between the periods noted against them.
To view the GST Registration Video Tutorial Guidelines click the link given below:
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