This article on migration from Delhi VAT to GST is written by Ankit Gupta (Author), who is a founder member of www.eMunshe.com and has also contributed various articles for Dainik Jagran & India TV and can be reached at [email protected]

Finally, the time came, we all were waiting for! Yes, GST registration (migration) portal is open from 16 December 2016.
As we observed that the process is a bit complicated and lengthy if compared with local Sales Tax or VAT registration; Don’t worry, we are here to make it simple for you.
This blog post is sufficient to understand the requisites of registration and migration process to GST.
In case, readers are still left with some ambiguity, they are free to ask the author using undersigned communications.

 FAQ’S ON MIGRATION FROM VAT to GST

• Is it possible to migrate in Offline / Paper mode?
  – No

• After filing an online application, Am I be required to submit hard copies of application form with attachments in any department?
  – No, at least as of now there is no such requirement.

• What if I am not in receipt of Provisional ID and Password from State Authority (VAT department)?
  – Contact respective ward of State VAT Department.

• Is it possible to amend the particulars of form after submission?
  – Yes, Department will open that option.

• What will happen, in case I’d entered incorrect information in GST migration form?
  – Application will be rejected.
  – GSTN (Goods & Services Tax Number) will not be alloted.

• Whether any fee is charged by Government for migration?
  – No, no fee is charged as of now (16 Dec 2016 – 31 Dec 2016).

• In case, I failed to migrate my registration with this stipulated time of 15 days, whether my registration will be deemed to be migrated?
  – No, there is no such provision of deemed enrollment.
  – However, it is advisable to migrate so as to get the benefit of claiming the credit of stock, etc.

• Whether GST number will be issued immediately after completion of application?
  – No, it will be allotted by the department on the date when GST came into force.
  – Final Registration Certificate will be issued to the dealer within 6 months of verification.

WHO CAN MIGRATE

Following persons can migrate from DVAT to GST:

A. Persons Registered under Central Excise Act
B. Persons registered for payment of Entry Tax
C. Persons registered under Finance Act (Service Tax)
D. Persons registered under VAT Act.
E. Persons registered for payment of Luxury Tax
F. Persons registered for payment of Entertainment Tax

Note that: For migration from VAT to GST, GST portal will remain open only from 16 December 2016 to 31 December 2016.

Also, those who are not registered under anywhere specified above cannot register themselves between 16 December 2016 to 31 December 2016.

DOCUMENTS REQUIRED FOR GST REGISTRATION / MIGRATION

• Common Requirements for all Applicants
  Provisional ID received from Central / State Authority
  Password received from Central / State Authority
  Bank Account Number
  Bank IFSC Code
  Email Address
  Mobile Number

• Specific RequirementsFor Companies
  Registration Certificate
  Proof of Place of business (Address Proof)
  Photo of Directors
  Authorization Letter / Resolution
  Bank Statement

• For Sole Proprietorship Business
  Registration Certificate
  Proof of Place of business (Address Proof)
  Photo of proprietor/owner
  Authorization Letter NOT REQUIRED
  Bank Statement / First page of bank passbook
  Aadhar Card (UID)

• For Partnership Firms
  Registration Certificate
  Proof of Place of business (Address Proof)
  Photo of Partners
  Authorization Letter
  Bank Statement

HOW TO SIGN GST MIGRATION FORM

There are two methods for signing:

Through E-Sign
* E-Sign means online electronic signature services to sign documents digitally using UID.
* This facility is made available for Aadhar Card holders only.
* For enjoying this feature, Mobile number and email address of Aadhar holder must be
updated with UIDAI.

Through Digital Signatures (DSC)
i. Digital Signatures are mandatory for
* Companies
* Limited Liability Partnerships (LLP)
* Foreign Companies
* Foreign LLP’s

ii. Requirements for digital signatures
* Only Class 2 & Class 3 digital signatures can be registered
* PAN of DSC holder must be matched with the PAN database of CBDT.
* In case DSC get expired or revoked then it can be generated at the cost of Rs.600 –
Rs.1,000
* Persons other than Companies and LLP can also file application using digital signatures

APPLICATION REFERENCE NUMBER (A.R.N.)

• Application Reference number will be allotted to those who successfully complete transaction (application) at GST portal.
• ARN will be received by an applicant within 15 minutes of filing an application through Email and SMS as well.
• It can be used for further correspondence with GSTN.
• The format of ARN is AA  07  12  16  123456  1, in which first two letters are alphabets, next 2 numbers represent state code, next two numbers represent the month, next two numbers represent, next six numbers represent system generated code & the last number represent checksum digit.

ARN received for one of our clients is “AA0712160000026 “

Two mails will be received from the Department.

OTHER REGISTRATION DETAILS THAT NEEDS TO BE SPECIFIED IN FORM

• Import Export
• CST Registration
• Registration under duty of Excise under Medicinal & Toilet Preparation Act
• LLP Registration number
• CIN number
• FCIN number
• Others

FEATURES OF WEBSITE FOR GST REGISTRATION AND MIGRATION 

1. Selfie
   In case the applicant do not have his photograph then he can use selfie feature available on the site to click and attach his photograph.
2. E-Sign
   Applicant can sign his application digitally through his Aadhar Card
3. Working in all browsers
   Most of the government websites are not working in Google Chrome and other web browsers, but gst.gov.in is working fine.
4. Java is not required for signing application firm using DSC.
5. Dynamic web pages
6. Difficult to find goods and services code.