GST - Assam Initiates GST Provisional Registration Number (GSTIN)
ASSAM seems to be leading, not alphabetically alone-it was the first State to ratify the GST Constitution Amendment Bill and now it has become the first State to take initiative in communicating PAN Based GST identification Number(GSTIN).
A Circular issued by the Commissioner of Taxes, Assam states,
a) Goods & Services Tax (GST) will be rolled out from 1st April, 2017.
b) Five Taxation Acts, namely: - VAT, CST, Entry Tax, Luxury Tax and Entertainment Tax, presently administered by the Commissionerate of Taxes, Assam will be subsumed under the GST Act.
c) The tax payers registered under the above five Acts need to be migrated to GST and all the existing registered payers will be allotted PAN based Goods & Services Taxpayers Identification Number (GSTIN) on provisional basis.
d) Under GST regime, registration will not be allowed without a valid PAN.
ln order to facilitate communication of GST registration number to the existing registered entities, the following course of actions has been chalked out:
1. Provisional registration number under GST (GSTIN) is required to be communicated to the existing tax-payers through electronic means i.e. mobile phone and email ID only.
2. All the existing registered tax-payers under the five Acts are required to provide their mobile phone No. and email ID to the Commissionerate through system (TIMS).
3. The Mobile Phone Number & email lD must be furnished on or before 5th November, 2016.
4. lf such mobile No. & emails lD are not furnished on or before 5th November,2016, GST registration number (GSTIN) will not be generated. Moreover, such dealers will be disabled to upload their tax returns and apply for statutory forms under the existing Acts.
5. A template/Screen has been developed. A tax-payer has to follow the steps in sequence to furnish the details.
The Commissioner requests all concerned to follow the steps as advised for a hassle-free communication of GSTIN for eventual transition to GST.
Commissioner of Taxes, Assam Circular No. in CT/COMP-52/2013/73., Dated October 13 2016