VAT to GST Registration | Migration & Transition Rules |

Below, we have provided detailed procedure on VAT to GST Registration, Migration, Transition Rules and Conversion Due Date. All Existing Tax Payers registered under VAT shall enrol with the New GST. This Article on VAT to GST Registration was written by CA Varun Jain. In our earlier posts, we have covered other GST issues such as Impact of GST on Telecom Sector in India, Time of Supply Under GST and Meaning of Free Supplies in GST.

In GST , The consumer pays the final tax but an efficient input tax credit system ensures that there is no cascading of taxes .GST is levied only on the value-added at every stage of production.

VAT to GST Registration Migration & Transition Rules conversion

Who Should Register from VAT to GST

Existing taxpayers are liable to enrol under GST system portal. An existing taxpayer is an entity registered with any of the aElectricity billuthorities;

  • Central Excise
  • Service Tax
  • State sales tax/VAT (except exclusive liquor dealers)
  • Entry tax
  • Luxury Tax
  • Entertainment tax

Further enrolment here means validating the data of existing taxpayers and filing up the remaining key fields.

Time period for VAT to GST Registration

Enrolment process for VAT dealers of North India to be starting from 16/12/2016 till 31/12/2016

Procedure for VAT to GST Registration

For Enrolment for Provisional GST ID User need to Follow following Steps:

GSTN has been assigned the task of collection of data of existing taxpayers as a step towards advance preparation for their smooth transition to GST.

Existing Taxpayers can enrol themselves through provisionally provided GSTIN (Goods and Services Tax Identification Number) called as Provisional ID and update their business related details on the GST portal.

Steps to complete VAT to GST Provisional Registration

Step 1: Enter the Username and Password provided to you by your State VAT Authority

Step 2: Enter Mobile Number and Email Address of the authorized signatory of the business entity All future correspondence from the GST portal will be sent on this registered Mobile Number and Email Address

Step 3: Enter OTP sent on Mobile Number and Email Address provided by you

Step 4: Enter information and upload scanned images as mentioned in provisional registration form

Documents Required for VAT to GST Transition

1. PAN Card of business entity

  • Proprietor.
  • Partnership firm.
  • Company.

2. Proof of constitution

  • Partnership deed.
  • Certificate of incorporation in case of
    company.

3. Proof of place of business and additional place of business.

  • House tax receipt.
  • Electricity bill

4. Bank statement showing name of account holder, MICR code, IFSC code and Bank Branch details.

5. Authorised signatory details

  • List of Partners with their identity and address proofs.
  • List of Directors with their identity and address proofs.
  • PAN card.
  • ADHAAR card.
  • Voter card/Driving License.
  • DIN of directors.

6. Photograph of the Authorised signatory

  • Proprietor.
  • Karta in HUF.
  • Partner in Partnership Firm.
  • MD in case of company.

7. Copy of registration certificates

  • Service Tax Registration No.
  • Central Excise Number
  • IEC Number.

All documents to be scanned and uploaded.

Along with above documents, there is a format to be filled for authorised signatory.

Kindly get ready with these documents for smooth and timely transition.

States Covered under VAT to GST Registration

The VAT to GST Registration Conversion shall be done in Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Delhi, Goa, Gujarat, Haryana, Himachal Pradesh, Jammu & Kashmir, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Maharashtra Manipur, Meghalaya, Mizoram, Nagaland, Odisha (Orissa), Punjab, Rajasthan, Sikkim, Tamil Nadu, Telangana, Tripura, Uttar Pradesh, Uttarakhand, West Bengal.

Conclusion:

If you have any further queries on VAT to GST Registration and Transition Procedure, contact the author can also be reached at cavarunjain91@gmail.com.