To remain operational for next 3 months
Indore : Existing taxpayers of VAT, service tax and central excise, who have not migrated to goods and services tax network yet, need not worry. Window of GST Network (GSTN) is going to reopen from June 25, which would remain so for next three months.
If you have not enrolled for GST yet, or if you have activated your account under enrolment but not submitted the application, there is no need to worry. Central Board of Excise and Customs (CBES)has released information about this and other procedure of GST migration and getting temporary GST identification number (GSTIN). CBEC has stated that trader-manufacturers’ provisional ID would be GST Identification Number (GSTIN).
If a taxpayer has received Acknowledgement Reference Number (ARN), then he should be able to download the Provisional Registration Certificate from ‘Download Certificates’ on GST website from June 27, 2017. If a taxpayer has saved the enrolment form with all details but has not submitted the same with DSC, e-Sign or EVC then he will receive the ARN at registered email ID, if the data given are successfully validated after June 27, 2017.
In case of validation failure (like PAN not matching), taxpayer should be able to login at the same portal from June 27 onwards and correct the errors.
Taxpayers can refer to the registered email for details of errors. If they have partially completed the enrolment form then they can login at the portal on the above mentioned date and complete the rest of the form. If a trader/manufacturer is not an existing taxpayer and wishes to register as new taxpayer under GST, then he will have to apply for new registration on the GST portal from June 25.