GST FAQs Answered: How to Migrate to GST

gst migration

Post the roll-out of GST on 1st of July, the immediate action organisations need to take, is the migration to GSTN. In this blog, we run you through the process of GST migration in a stepwise format.

GST Migration: How can an organisation plan and execute?

This migration process can be broken down into two phases-

Phase 1 – Registration

Phase 2 – Technology implementation and process adjustments

Registration

The registration process is split into two steps again.

Step 1: Creating of Provisional ID and Password

Log into the Automation of Central Excise and Service Tax using existing User ID. Access the provision ID and password information from the special link provided by CBEC

Or

You can obtain the details from the Menu using the image given below as the guide by CBEC. Make a note of the ID and Password given.

Step 2: GSTN Registration

Using the Provisional ID and Password, you need to register at https://www.gst.gov.in/ to obtain your unique username and password. After this access is obtained, the taxpayer needs to upload the supporting documents. This upload has to then be verified by the authorised signatory, based on the nature of the business. The verification will give a taxpayer access to an Application Reference Number. Once the ARN is available along with the provisional certificate issued, the taxpayer can migrate and is provided with the GSTIN. This completes the registration process.

Documents Required for Step 2:

  • Proof of Constitution of Business depending upon nature of business
  • Passport Photos and Details of Promoter/ Partner/ Director/ Karta
  • Proof of Appointment of Authorised Signatory and Photo
  • Address Proof of Principal Place of business and additional places if any-
  • Details of Bank Accounts with statements or at least first page of statement
  • Details of Goods and Services Supplied

Technology implementation and process adjustments

At this stage, the taxpayer needs to ready to his systems to ensure that he is prepared to complete GST migration by making the first return filing and data transfer in the stipulated time. The checklist to follow is given below-

  • Have you chosen your GSP (GST Suvidha Provider)?
  • Have you chosen your ASP (Application Service Provider)?
  • Have you tested the integration of your ASP (Application Service Provider) with your IT systems and the GSP (GST Suvidha Provider) you have selected?
  • Have adjusted your invoice formats to match the format recommended by GSTN?
  • Have you adjusted your IT systems to generate data in the format with all the data fields required by the invoice format set by the GSTN?

Leave in your comments below.

Leave a Reply

Your email address will not be published. Required fields are marked *