GST Enrolment–Transition of existing tax payers to GST

November 8, 2016
1 min read

[By Shaleen Shah (Partner), VNCA]

The Government has started preparation for transition of existing tax payers to GST. All existing taxpayers registered under any of the following Acts will be transitioned to GST: 
1) Central Excise
2) Service Tax
3) State Sales Tax or VAT
4) Entry Tax
5) Luxury Tax
6) Entertainment Tax

Existing taxpayers registered under the aforesaid laws are required to enrol themselves through provisionally provided GSTIN (Goods and Services Tax Identification Number) called `Provisional ID’ and update their business related details on the GST portal

The purpose of this enrolment process is to validate the data of existing tax payers and to obtain missing information for issuance of provisional registration number under GST. The enrolment process is mandatory.  Paper based enrolment option is NOT available.

The enrolment process will be activated in a phased manner as specified below.  However, the window will be open till 31/01/2017.


Start Date

End Date

Puducherry, Sikkim



Gujarat, Maharashtra, Goa, Daman and Diu, Dadra Nagar Haveli, Chhattisgarh



Odisha, Jharkhand, Bihar, West Bengal, Madhya Pradesh, Assam, Tripura, Meghalaya, Nagaland, Arunachal Pradesh, Manipur, Mizoram



Uttar Pradesh, Jammu and Kashmir, Delhi, Chandigarh, Haryana, Punjab, Uttarakhand, Himachal Pradesh, Rajasthan



Kerala, Tamil Nadu, Karnataka, Telangana, Andhra Pradesh



Service Tax Registrants



Delta All Registrants (All Groups)



Preparation for Enrollment

Before enrolling with the GST Common Portal, keep the following information ready:

1) Provisional ID received from State/ Central Authorities
2) Password received from the State/ Central Authorities
3) Valid E-mail Address
4) Valid Mobile Number
5) Bank Account Number
6) Bank IFSC

Scanned Copies of Documents to be uploaded at the time of enrolment:

Sr. No.


File Format

Max File Size


Proof of Constitution of Business

In case of Partnership firm: Partnership Deed of Partnership Firm

In case of Others: Registration Certificate of the Business Entity


1 MB


Photograph of Promoters/ Partners/ Karta of HUF


100 KB


Proof of Appointment of Authorized Signatory


1 MB


Photograph of Authorized Signatory


100 KB


Opening page of Bank Passbook/ Statement containing Bank Account Number, Address of Branch, Address of Account holder and few transaction details


1 MB

Detailed information & instructions pertaining to the Enrolment process are available at the following links:

GST Enrolment FAQs

Video based Tutorial

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