GST is coming from 1st July 2017
Are you worried about how to migrate to the new tax regime?
True to the principle of improving the ease of tax compliance and ease of doing business in the GST regime, the process of migration to GST tax regime has been kept simple and easy. The migration process has been re-opened on the 25th June 2017 and will continue for three month.
Tax payer already registered under existing laws will be automatically migrate, and their registration under GST will be confirmed after provision of requisite additional information by them.
| Category of Taxpayer | Steps | Form |
| Registered under existing provisions and having a valid PAN | Data automatically migrated to GST system and provision ID (PID) and password will be issued | Form GST REG-25 |
| Migration process to be completed by furnishing information within three months | Form GST REG-26 | |
| Verification and acceptance by department in Form GST REG-06 or Application for cancellation of registration if not liable to be registered under GST law in Form GST REG-29 | Form GST REG-06Form GST REG-29 | |
| Registered under existing laws but not migrated due to any reason | Apply on the common portal with PAN, mobile no. and email id | Part A of Form GST REG-01 |
| Temporary reference number generated and communicated | ||
| Electronically submit duly signed/verified application. | Part B of Form GST REG-01 | |
| Acknowledgement issued on receipt of application in Form GST REG-02 | ||
| Verification and approval of the application with final issuance in Form GST REG-06 |
Provision for low compliance burden
Law has provided for a low compliance burden on the taxpayers and government is committed to further lessen the burden by creating
- Facilitation Centres
- GST Practitioners
- GST Suvidha Providers
- Offline utility for return filing
- Application interfaces
You may also address you queries to:
- GST Help Desk : helpdesk@icegate.gov.in; 1800 1200 232
- GSTN Help Desk: helpdesk@gst.gov.in; 0120-4888999
- You can also tweet your queries on the twitter handle @askGST_GOI and @askGSTech
