Transitional Provision of Migration
“Don’t Panic for ARN, Gear up for GST”
Transitional Provision for Migration of existing dealers
Step 1:
The existing tax payers have to register themselves under the GST portal. You will be conversed with a provisional ID and temporary password. The tax payer shall enrol on the Common Portal by validating his designated email id and mobile number either directly or through a Facilitation Centre notified by the Commissioner.
Step 2:
The GSTIN provisional ID will be useful for your business transactions from the date of GST applicable in India. The GSTIN ID will be “Activated” when the GST gets implemented in India from the appointed date by government i.e. on July 1st 2017.
Step 3:
Once the enrolment procedure has been completed, every person shall submit an application to be updated along with attaching the mandatory company documents which will be duly signed (DSC – Digital Sign Certificate) or verified through EVC on GSTIN Portal.
The information should be furnished within a period of 3 months (90 days) from the appointed date of GST and can be extended by the commissioner for further period.
Step 4:
Once the step 3 procedure completes the GSTIN portal will verify the data and if there is no error in filing than the application reference no. (ARN) will be generated. When this process has been completed you will be communicated with the generated ARN. ARN will be for the sole purpose of documentation and will not be of further use for any business transactions or communications of GST. It is just receipt for the acceptance of data you have updated on GSTIN Portal.
Therefore, if ARN is not generated, you do not have worry about it.You can do all the transactions normally for upto 180 days from the appointed date of GST on your Provisional GSTIN no.
-Ronak Jain
Jain Advocates e mail : taxes.advocates@gmail.com