Process of migration from VAT to GST

Process of migration from VAT to GST 

GST registration (migration) portal is open from 16 Dec 2016.

If you think that the process is a bit complicated and lengthy if compared with local Sales Tax or VAT registration; Don’t get tension , we are here to make it simple for you to migration from VAT to GST.

I am writing something which is sufficient to understand the requisites of registration/migration process to GST.


1. Is it possible to migrate in Offline / Paper mode?

No,it is online possibile with online.

2. After filing the online application, Am I be required to submit hard copies of application form with attachments in any department?

No, there is no such requirement.

3. What if I am not in receipt of Provisional ID and Password from State Authority (VAT department)?

Contact to your respective ward of State VAT Department

4. Is it possible to amend the particulars of form after submission?

Yes, Department will open that option.

5. What will happen, in case I’d entered incorrect information in GST migration form?

a. Application will be rejected

b. GSTN will not be Allotted

6. Whether any fee is charged by Government for migration?

No, no fee is charged as of now (16 Dec 2016 – 31 Dec 2016)

7. In case I failed to migrate my registration with this stipulated time of 15 days, whether my registration will be deemed to be migrated ?

No, there is no such provision of deemed enrolment

However, it is advisable to migrate so as to get the benefit of claiming the credit of Stock etc.

8. Whether GST number will be issued immediately after completion of application?

No, it will be allotted by the department on the date when GST came into force.

Final Registration certificate will be issued to the dealer within 6 months of verification.


Following persons are allowed to migrate from DVAT to GST

A. Persons Registered under Central Excise Act

B. Persons registered for payment of Entry Tax

C. Persons registered under Finance Act (Service Tax)

D. Persons registered under VAT Act.

E. Persons registered for payment of Luxury Tax

F. Persons registered for payment of Entertainment Tax

Note that : For migration from VAT to GST, GST portal will remain open only from 16 Dec 2016 to 31 Dec 2016.

Note that : Those who are not registered under anywhere specified above cannot register themselves between 16 Dec 2016 – 31 Dec 2016


It is divided into 2 categories

A. Common Requirements for all Applicants

Provisional ID received from Central / State Authority

Password received from Central / State Authority

Bank Account Number

Bank IFSC Code

Email Address

Mobile Number

B. Specific Requirements

For Companies

Registration Certificate

Proof of Place of business (Address Proof)

Photo of Directors

Authorization Letter / Resolution

Bank Statement

For Sole Proprietorship Business

Registration Certificate

Proof of Place of business (Address Proof)

Photo of proprietor/owner

Authorization Letter

Bank Statement / First page of bank passbook

Aadhar Card (UID)

For Partnership Firms

Registration Certificate

Proof of Place of business (Address Proof)

Photo of Partners

Authorization Letter

Bank Statement


There are two methods for signing

A. Through E Sign

* E Sign means online electronic signature services to sign documents digitally using UID

* This facility is made available for Aadhar Card holders only.

* For enjoying this feature, Mobile number and email address of Aadhar holder must be updated with UIDAI

B. Through Digital Signatures (DSC)

i. Digital Signatures are mandatory for

* Companies

* Limited Liability Partnerships (LLP)

* Foreign Companies

* Foreign LLP’s

ii. Requirements of digital signatures

* Only Class 2 & Class 3 digital signatures can be registered

* PAN of DSC holder must be matched with the PAN database of CBDT.

* In case DSC get expired or revoked then it can be generated at the cost of Rs.600 – Rs.1,000

* Persons other than Companies and LLP can also file application using digital signatures


Application Reference number will be allotted to those who successfully complete transaction (application) at GST portal.

ARN will be received by applicant within 15 minutes of filing application through Email and SMS as well.

It can be used for further correspondence with GSTN.

Format of ARN is : AA 07 12 16 123456 1 , in which first two letters are alphabets, next 2 numbers represent state code, next two numbers represent month, next two numbers represent, next six numbers represent system generated code & last number represent check sum digit.

ARN received for one of our client is “AA0712160000026 “

Two e-mails will be received from the Department.

Process of migration from VAT to GST


A. Selfie

In case the applicant do not have his photograph then he can use selfie feature available on the site to click and attach his photograph.

B. E Sign

Applicant can sign his application digitally through his aadhar card

C. Working in all browsers

Most of the government websites are not working in Google Chrome and other web browsers, but is working fine.

D. Java not required for signing application firm using DSC.

E. Dynamic web pages

F. Difficult to find goods and services code.


Leave a Reply

Your email address will not be published. Required fields are marked *

3 + one =