GST Registration for Existing Service Tax Assessee

In India there are 50% industry are service based and all of the registered business are covered under the service tax registration. but now GST has been introduced by the government from this 1st july and already conversion or migration procedure has been started. So Let’s know about Migration Procedure of  Existing Service Tax Assessee to GST Registration.

Service Tax to GST Registration Migration Date ?

Currently GST Portal has been closed till the 25th June 2017. So if you want to apply for the fresh GST Registration Online or again want to convert service tax to gst number then you have to wait for the 25th June 2017 as per the GST Portal Update.

Who’s have to required to Convert Service Tax to GST ?

If you have already registered service tax assessee code and charge the 15% service tax from your clients then you have to convert into the GST Registration and enroll for the GSTIN Number. If your turnover not cross more than 20 lakh rupees in a year then its a optional for you whether you can go with the Migration or can cancel the previous service tax for the same.

What are Documents Required to Convert Service Tax into the
GST ?

Migration or Conversion of Service Tax into the GST required the following documents –

a) Sole Proprietorship Firm :-

– Personal Pan Card Copy + Aadhar Card Copy ( Linked with the Mobile Number for OTP Verification) or Passport etc + Electricity Bill Copy + Passport Size Photograph + Personal saving or current Bank Statement Copy.

b) Partnership Firm :-

– Firm Pan Card Copy + Partnership Deed Copy + Partners Pan Card Copy + Partners Aadhar Card or Passport + Elect bill + Photograph + Current bank account statement copy

c) Pvt Ltd or OPC or LLP :-

– Company Pan Card Copy + COI + MOA & AOA + Directors Pan Card Copy + Directors Aadhar Card or Passport + Elect bill + Photograph + Current Bank Account statement copy.

What are the requirements to convert existing Service Tax into the GST ?

For the conversion first of all you have to required the provisional user id and password of the same so you have to follow below steps –

a) Login to CBEC Service tax portal with your user id and password.
b) Get generate your provisional user id and password of the same.

Here there are some issued with the some service tax assessee which are registered before the 30.01.2017. their provisional user id and password has been expired so you have to try the some solutions which is explained here for GST Migration Errors or Problems

c) Now just go to official GST Registration portal and convert your provisional id and password into the gst new user id & password for the same.c) after the login on the GST Portal just fill up the proper details & upload the documents and you are done.

Fees or Cost of GST Migration regarding the Service Tax into the GSTIN Number ?

if we talk about the cost or fees of the GST Migration for the service tax into the GSTIN Number then government fee are NIL but if you hire any professional like CA or CS or Lawyer or Company then charges are very professional to professional.

What are Digital Signature regarding conversion of Service Tax to GST ?

Basically at the end of the application you have to submit all the details with the verification. Now on the GST Portal you have to verify only via 3 method –

  1. a) EVC – if you are filing as individual and your mobile number is linked with the aadhar card then you can verify through Aadhaar based otp verification.
  2. b) E-Signature – there are some third party companies like NSDL etc which are providing the e signature to the users on a fees so you can use that E Signature for the verification.
  3. c) Digital Signature or DSC – this is most popular way of the verification. you have to prepare your USB Digital signature from third parties & verify it online on the GST Portal.

Final GST Certification after Migration of Service Tax

Once you submit the application on the GST Portal. Government verify all the data & inputs from your side and issued a ARN Number which is called Acknowledgement Reference Number then after the 28th June 2017 you can download the Provisional GST Certification on that ARN Basis.