GST enrollment reopens for businesses that missed previous deadlines. Prepare your documents now for this final registration window.
The enrollment period for the Goods and Services Tax (GST) was slated to reopen on June 25th for companies that missed the previous registration deadlines. A substantial number of businesses, approximately two million, had not yet registered on the GST portal, despite 6.05 million entities having already enrolled with the Goods and Services Tax Network since November 2016. The transition for taxpayers already registered under various state and central indirect taxes, such as VAT, Service Tax, and Excise Duty under the Central Board of Excise and Customs, began on November 8, 2016. Initially, the deadline for completion was January 31, 2017, but it was subsequently extended several times, eventually reaching April 30. This situation caused concern among businesses unable to complete their enrollment, making the announced reopening on June 25 a welcome development.
Reasons for the Enrollment Pause
The Goods and Services Tax Network (GSTN) is developing a sophisticated business software designed to transform India’s business operations and GST compliance. This system, intended to be a major collaborative tax compliance platform, required thorough testing by stakeholders. Consequently, the enrollment process was temporarily halted to facilitate comprehensive system evaluations without interference.
The Revenue Secretary, Hasmukh Adhia, recently confirmed that registrations would resume on June 25, 2017.
Duration of the Upcoming Enrollment Window
The GST registration window was set to open for a final period starting June 25. The government demonstrated strong commitment to a timely GST implementation, taking all necessary measures to ensure a smooth transition before the launch. Businesses missing this last chance were advised not to worry, as the GST law allows individuals registered under the VAT system sufficient time and avenues to migrate to the new regime, given their Permanent Account Number (PAN) remains valid.
Steps to Prepare for GST Registration
To prepare for GST registration, businesses should gather all necessary documents. Upon the reopening of the enrollment portal, a notification would be issued. The required documents, along with their specified file sizes and formats for upload, include:
- Provisional ID from State/Central Authorities
- Password from State/Central Authorities
- A current email address
- A valid mobile number
- Bank Account Number
- Bank IFSC code
Detailed List of Mandatory Documents
| S.No. | Documents | File Size Format | Maximum Allowable Size |
|---|---|---|---|
| 1. | Proof of Business Constitution: For Partnership firms, a Partnership Deed (PDF/JPEG, max 1 MB). For other entities, the Business Entity Registration Certificate. | PDF or JPEG | 1 MB |
| 2. | Photograph of Promoters/Partners/Karta of HUF | JPEG | 100 KB |
| 3. | Proof of Authorized Signatory Appointment | PDF or JPEG | 1 MB |
| 4. | Photograph of Authorized Signatory | JPEG | 100 KB |
| 5. | First page of Bank Passbook/Statement: Must display Bank Account Number, Branch Address, Account Holder’s Address, and recent transaction details. | PDF and JPEG | 1 MB |
Note: Digital Signature Certificate (DSC) e-signing is compulsory for companies, foreign companies, Limited Liability Partnerships (LLPs), and Foreign Limited Liability Partnerships (FLLPs) during enrollment. For other types of taxpayers, DSC e-signing is optional.
