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GST Migration: Important Facts in India?


GST MIGRATION ď ľ

GST migration is a transferring of existing client data from older system to the new system (GST system).

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The objective is to help existing clients to do business without any trouble, sort out discrepancies and get prepared for smooth transition towards the implementation on the date April 1, 2017.


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The process of migrating existing taxpayers to the goods and service tax (GST) network started from November 8, 2016, by launching a website ( www.gst.gov.in) which will allow taxpayers located across different states to update their data and other relevant documents as a first step towards obtaining a registration number under GST.

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The government has launched the existing registration migration project under GST, an existing taxpayer registered under VAT/ Service Tax/ Excise have to migrate their registration as per allotted dates.


Important Points for Taxpayer against the GST Migration 

Every existing taxpayer will be transferred to GST. Liquor dealers registered under the VAT are not required to migrate.

There is no deemed enrollment under GST, every taxpayer is required to visit the GST common portal & enroll themselves at the GST common portal.

Existing taxpayers are not required to enroll individually with Central and State authorities under GST.


It is free of cost levied for the enrollment of a taxpayer under GST.

GST migration will get place online and there will be no paper-based enrollment.

If a taxpayer has many businesses in one state then the taxpayer may register one business entity first. For the remaining business within the state, it will have to get in touch with their respective Jurisdictional Authority.


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Existing Input Service Distributor (ISD) registrations are expected to file a fresh application in the GST common portal for the State in which if they desire to seek registration in meanwhile taxpayer needs to inform its Central Jurisdictional Authority.

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This is going to be a challenging task and will give us a clear picture of where are all the things stand.


Provisional Registration 

All the existing registrants having a Permanent Account Number(PAN) will be issued a Provisional Registration certificate in from GST reg-21. Such certificate shall be valid for an initial duration of six months from the date of issue.

       READ MORE @ GST Migration Important Facts



GST Migration: Important Facts in India?