Assam, the first state to ratify the GST Amendment Bill, has started the process for providing registration to taxpayers in the new GST regime that is expected to start from April 2017.
The state tax department has started collecting mobile numbers and e-mail IDs of registered dealers or taxpayers under VAT, CST, entry tax, luxury tax and entertainment tax to provide Goods and Services Taxpayers Identification Number (GSTIN) on a provisional basis.
In order to facilitate communication of GST registration number to the existing registered entities, the Assam tax department has asked them to furnish the mobile number and email ID on or before November 5, 2016.
If such mobile numbers and e-mails IDs are not furnished, the GST registration number will not be generated and such dealers will be disabled to upload their tax returns and apply for statutory forms under the existing Acts.
Assam has asked the taxpayers to log into the tax department website of the Assam government and after feeding the mobile number, PAN and e-mail ID, the provisional GSTIN will be sent.
The government plans to roll out GST, which will subsume excise, service tax and other local levies, from April 2017.
After the GST Constitutional Amendment Bill was passed by Parliament on August 8, Assam was the first state to ratify it on August 12.
