Despite the many open points regarding the GST (Goods and Services Tax), which is due to be introduced on July 1, 2017, it is already possible to register for migration to the new GST system. We recommend taking this step now.

How to apply for your GST number online

All Indian taxable entities today Central Excise and Service Tax as the State Sales Tax (VAT) are subject to and registered there, can (and sooner or later must) migrate to the new GST system.

The prerequisite for registration is a valid PAN number and access data for the GST portal in the form of a temporary ID and password. To access the portal you need to validate your OTP (One Time Password). To do this you need an Indian mobile number. You apply for the access data online from the responsible authority, either on the website

Log in using the login details you generated there www.gst.gov.in , verify yourself as a user and then go to the GSTN online form (GST-REG-20).

Note: Apparently/unfortunately, the Indian tax authorities' GST portal "gst.gov.in" is only accessible within India. However, you can authorize someone in India to carry out the registration process for you.

The documents required for GST registration

You will be prompted as part of the registration process numerous documents and documents to the company or to its shareholders/promoters/directors and the authorized signatories, namely:

  • E-mail address & Mobile number of primary authorized signatory
  • Complete address, office phone Nos. and e-mail of the company
  • Photocopy of PAN of the Company
  • Photocopy of all existing registration certificates such as VAT, CST, Central Excise, Service tax, Import-Export code and Corporate identity number.
  • Photocopy of PAN and residence proof of applicant / authorized signatory and all Directors / Partners with two photographs each.
  • DIN (Director Identification Number) of all directors.
  • Declaration for appointment of primary authorized signatory. (Board resolution)
  • Proof of ownership of business premises / or lease agreement.
  • Detail of additional place of business. If any.
  • List of five main Goods to be supplied with HSN Code number (Highest Volume)
  • List of five main services to be provided with service name
  • Copy of first page of Bank Passbook or Bank statement which contains name of A/c holder with address, account number, MICR, IFSC of all bank accounts.
  • Digital signature certificates (DSC) of applicant in case of Pvt. Ltd. Or LLP.

Note: The draft law indicates that additional information may be requested before final registration. However, there is still no clarity about which ones.

At the end of the registration process you will receive confirmation of your registration.

After the GST law comes into effect, the company will receive “provisional registration certificate” and GSTIN (Goods and Service Tax Identification Number) provided within 6 months.

Note: These GST registrations must be carried out separately for each state in which the taxpayer is registered as such - but only once per state! However, the taxpayer also has the option of registering their business units separately. However, the GST registration must be carried out again under your own/new registration number.

Do your first homework for the successful implementation of GST

Don't wait any longer and initiate the migration to the new GST system today. Since the IT systems of the Indian tax authorities are neither particularly user-friendly nor stable, it makes sense to address them sooner rather than later.
In any case, you don't need an expensive (tax) advisor. You can manage the migration to the GST system independently and with your own hands.

For example, you can find detailed instructions on how to register the Goods and Services Tax here .

Note on the introduction of GST

The current draft law on GST (see here) from November 2016 still leaves a lot of room for interpretation. However, we assume that the final version of the GST Act with all its details and facets will be available by April 1, 2017 at the latest. Until then, the impact of the GST cannot yet be estimated and therefore any strategic or operational decision is pointless.

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