This presentation highlights the process and the details to be furnished by an existing taxpayer to get registration under the GST regime. Note: The presentation is based on Model GST Law and other information available on the web. This presentation is intended only for informational purposes and does not constitute any sort of legal advice or opinion.

1. THE
MUNEEMS

2. GST – Goods And Service Tax
Registration of Existing Tax Payers to
GST?
Contact: +91 88727 69988 | rahulsingla@themuneems.in

3. What our Law says?
• Provisional Registration Certificate (PRC): Every person registered under any of the
previous laws shall be issued a certificate of registration on a provisional basis.
• Validity of PRC: valid for a period of six months from the date of its issue. Period can be
extended by Central/ state Government.
• Submit Information: Every person to whom PRC has been issued shall furnish the required
information within the above mentioned timeframe.
• Final Certificate: Upon furnishing of information, final certificate of registration shall be
granted by Central/State Government.
Contact: +91 88727 69988 | rahulsingla@themuneems.in

4. • Cancellation of PRC: If information is not submitted within 6 months or the period as extended, PRC
may be cancelled.
• Voluntary Cancellation: If a person is not liable for registration under the GST Law, but is registered
under the previous laws and is so issued a PRC, such person can file an application that he is not liable for
registration. PRC so issued to such person shall be deemed to have not been issued.
Contact: +91 88727 69988 | rahulsingla@themuneems.in

5. The Step Wise Procedure
Contact: +91 88727 69988 | rahulsingla@themuneems.in
Ensure that PAN is
updated with your
State Vat Authorities
State VAT/Central
Excise/ Service Tax
Department will
provide a provisional
id and password
Visit the GST Portal :
www.gst.gov.in
Log in on the GST
portal using the
Provisional Id and
Password
Enter Valid Email Id
and Password. They
will be verified by
separate One Time
Passwords.
Enter the OTPs
received on your email
id and mobile no.
Taxpayer shall then
change his used id and
password.
Login using your new
User Id and password
Furnish all the
required information
electronically and
upload the relevant
supporting documents
Submit The
application (Digital
Signatures are
compulsory in some
cases)
Upon final verification
by the proper officer,
final certificate of
registration shall be
granted

6. Contact: +91 88727 69988 | rahulsingla@themuneems.in
Business Details
•Legal Name of Business
•PAN of Business
•Trade Name
•Constitution of Business
•State
•Detail of Existing Registration (Type, Registration No., Date of Registration)
•Upload Proof of Constitution of Business (Partnership Deed in case of Partnership Firm, Registration
Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department, Association of Person or
Body of Individual, Local Authority, Statutory Body and Others etc.)

7. Contact: +91 88727 69988 | rahulsingla@themuneems.in
Promoter/ Partner Details
• Name
• Name of Father/Husband
• Date of Birth
• Mobile No.
• Email Address
• Gender
• Designation
• DIN
• PAN
• Passport No. / Adhaar No.
• Residential Address
• Upload Photograph

8. Contact: +91 88727 69988 | rahulsingla@themuneems.in
Photographs required to be uploaded as evidence are as follows
• Proprietary Concern – Proprietor
• Partnership Firm / LLP – Managing/ Authorized Partners (personal details of all partners is to be
submitted but photos of only ten partners including that of Managing Partner is to be submitted)
• HUF – Karta
• Company – Managing Director or the Authorised Person
• Trust – Managing Trustee
• Association of Person or Body of Individual – Members of Managing Committee (personal details of all
members is to be submitted but photos of only ten members including that of Chairman is to be submitted)
• Local Body – CEO or his equivalent
• Statutory Body – CEO or his equivalent
• Others – Person in Charge

9. Contact: +91 88727 69988 | rahulsingla@themuneems.in
Authorized Signatory
•Name
•Name of Father/Husband
•Date of Birth
•Mobile No.
•Email Address
•Gender
•Designation
•DIN
•PAN
•Passport No. / Adhaar Number
•For each Authorised Signatory: Letter of Authorization or copy of Resolution of the Managing
Committee or Board of Directors to that effect as specified.
Note:
Authorised Signatory should not be
a minor.

10. Contact: +91 88727 69988 | rahulsingla@themuneems.in
Principal Place of Business
•Address
•Office Email Address
•Mobile Number
•Nature of Possession of Premises (Own, Leased, Rented, Consent, Shared)
•Upload Proof of Principal Place of business
(a) For Own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy
or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the
Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(c) For premises not covered in (a) & (b) above –
A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like
Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.

11. Contact: +91 88727 69988 | rahulsingla@themuneems.in
Additional Place of Business
•Same details required as in case of Principal Place of Business
•Description of Goods being supplied and/or services being provided.
•HSN Chapter and HSN Code to be mentioned.
Goods and Services

12. Contact: +91 88727 69988 | rahulsingla@themuneems.in
Bank Accounts
•Account Number
•Account Type
•Bank IFSC Code
•Bank name
•Bank Address
•Upload Proof of Bank
(Scanned copy of the first page of Bank passbook / one page of Bank Statement.
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing
the Account No., Name of the Account Holder, MICR and IFSC and Branch details.)

13. Contact: +91 88727 69988 | rahulsingla@themuneems.in
Submit Application
• After submitting the application. Electronic signature shall be required.
Electronic Signature
Digital Signature Certificate e-Signature
Application is required to be mandatorily for the
following:
• Private Limited Company
• Public Limited Company
• Public Sector Undertaking
• Unlimited Company
• Limited Liability Partnership
• Foreign Company
• Foreign Limited Liability
• Partnership
• Other Persons can digitally sign with e-Signatures.
• e-Signature facility will be available on the
common portal for Aadhar holders.

14. Contact: +91 88727 69988 | rahulsingla@themuneems.in
Following person can electronically sign application for enrolment:-
Constitution of Business Person who can digitally sign the application
Proprietorship Proprietor
Partnership Managing / Authorized Partners
Hindu Undivided Family Karta
Private Limited Company Managing / Whole-time Directors and Key Managerial Persons
Public Limited Company Managing / Whole-time Directors and Key Managerial Person
Society/ Club/ Trust/ AOP Members of Managing Committee
Government Department Person In charge
Public Sector Undertaking Managing / Whole-time Director and Key Managerial Person
Unlimited Company Managing / Whole-time Director and Key Managerial Person
Limited Liability Partnership Designated Partners
Local Authority Chief Executive Officer ( CEO) or Equivalent
Statutory Body Chief Executive Officer ( CEO) or Equivalent
Foreign Company Authorized Person in India
Foreign Limited Liability Partnership Authorized Person in India
Others Person In charge

15. Contact: +91 88727 69988 | rahulsingla@themuneems.in
If the information and the particulars furnished in the application are found, by the proper officer, to be
correct and complete, a certificate of registration shall be made available to the registered taxable person
electronically on the Common Portal.
However, where the particulars and/or information have either not been furnished or not found to be
correct or complete, the proper officer shall give an opportunity, and if not satisfied shall cancel the
provisional registration

16. For more information and updates visit the website:
www.themuneems.in
Email : rahulsingla@themuneems.in
Contact: +91 8872769988
Thanks!!