Recently, the GSTN, has released 56 Frequently Asked Questions (FAQs) for enrolment of the existing taxpayer on the GSTN Portal.


Thus, the schedule of the GST enrolment plan State-wise has been provided by the Government, which is as follows:

Indeed, these FAQs will be an effective tool in disseminating knowledge on Migration of existing taxpayers to GST System. We are summarizing herewith key highlights of the FAQs for easy digest-

Process of Enrolment of the Existing Taxpayer on the GST System Portal

I. Meaning of existing taxpayer:

An existing taxpayer is an entity currently registered under any of the Acts as given below-

II. Enrolment under GST:

III. Procedure for migration of existing taxpayers under GST:

(i) Logon through GSTN Portal-

(ii) Prefilled details in enrolment application

The following details will be auto-populated in the enrolment application based on existing data-

The legal name, State name and PAN cannot be changed in the enrolment application.

(iii) Information/ Documents required for enrolling with GST

Before enrolling with GSTN Portal, you must ensure to have the following information/ documents available with you:-

a) Provisional ID received from State/Central Authorities,

b) Password received from the State/Central Authorities,

c) Valid Email Address & Mobile Number (only of the primary authorised signatory* appointed by taxpayer or taxpayer himself and not of tax professional, which will be verified by separate one time passwords),

d) Bank Account Number (Bank accounts used for purpose of carrying out business transaction subject to maximum of 10 Bank accounts),

e) Bank IFSC

* Primary authorized signatory is a person who is primarily responsible to perform action on GSTN Portal on behalf of taxpayer. All communication from GSTN Portal relating to taxpayer will be sent to him. For example in case of proprietor, the proprietor himself or any person authorized by him etc.

· Documents required-

(a) Proof of Constitution of Business:

(b) Photograph of Promoters/Partners/Karta of HUF (JPEG format in maximum size of 100 KB).

(c) Proof of Appointment of Authorized Signatory (PDF and JPEG format in maximum size of 1 MB).

(d) Photograph of Authorized Signatory (JPEG format in maximum size of 100 KB).

(e) Opening page of Bank Passbook/ Statement containing Bank Account Number of < Account Number>, Address of Branch, Address of Account holder and few transaction details (PDF and JPEG format in maximum size of 1 MB).

(iv) Generation of Application Reference Number (ARN)-

(v) Acceptance/ Rejection of enrolment application

(vi) Issuance of Provisional and Final Registration certificate

(vii) Registration of multiple businesses in one State: As one PAN allows one GST Registration in a State, register one business entity first. For the remaining business verticals within the State, please get in touch with the concerned jurisdictional authority.

(viii) Afresh registration for Input Service Distributor (ISD): An existing ISD taxpayer, need to apply afresh in the GSTN Portal for the State where it desire to seek registration. Concerned Central jurisdictional authority needs to be informed.


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