A week before the implementation of the Goods and Services Tax (GST) regime, the registration window will reopen for the third time on June 25 for the benefit of taxpayers. Simultaneously, two GST Call Centers — one by Tech Mahindra and Infosys — will go live on the same day.
The latest round of registration will remain open for three months.
Also read: GST Council allows late filing in first two months of tax regime launch
"We realise that when we are implementing a change of this magnitude, taxpayers must be given sufficient time and opportunity to smoothly join the new online platform that will usher in a unified tax structure," GSTN chairman Navin Kumar said, according to IANS.
The latest round will enable not only existing value added tax/sales tax/excise taxpayers to register if they have not done so earlier, but also GST practitioners, e-commerce firms and other entities that are liable to collect tax at source, the GSTN said in a statement.
Registration process for new taxpayers & migration of existing taxpayers to commence from June 25, 2017 #getGSTready #GST pic.twitter.com/HEH7hM7W6w
— GST@GoI (@askGST_GoI) June 24, 2017
The first round opened on November 8 and closed on April 30 while the second one opened on June 1 and ended on June 15.
FAQs on #GST ?
— MIB India (@MIB_India) June 23, 2017
Benefits of #GST (1/2) pic.twitter.com/zMTOMLIA5J
In the first round, 60.5 lakh taxpayers enrolled while the second round saw about 4 lakh taxpayers applying for registration. There are about 80 lakh taxpayers who are liable to comply with the GST norms and about 75 percent of them have already enrolled till now, according to the GSTN.
Read: Narendra Modi's GST is a 'wasted opportunity', says Economist
The registration can be done on the dedicated portal — Goods and Services Tax Network, or GSTN, the IT backbone for implementing the GST laws and provisions. The portal will be the single interface for all (GST) taxpayers from any part of the country.
The government will be convening a special session of the parliament on June 30 at around 11 pm on the eve of rolling out the GST from the next day.
GST Call Centres
Given the complexities of the legislation, rates and compliance procedures, two GST Call Centres have been set up to help smooth transition for taxpayers with regard to registration.
"We are aware that not all taxpayers are well-versed with technology and might face some difficulties in completing their registration and application process. We believe as the technology provider, it is our duty to provide all help to them to smoothen their transition. We have partnered with Tech Mahindra to run a call center for tax payers, businesses, GST Practitioners (GSTP), TDS registrants and TCS registrants," Navin Kumar said.
GST Suvidha Providers (GSPs)
In addition to the GSTN, the law will be implemented with help from service providers (GSPs) to help taxpayers for whom it is a completely new experience.
"The GSPs are envisaged to provide innovative and convenient methods to taxpayers and other stakeholders in interacting with the GST Systems from registration of entity to uploading of invoice details to filing of returns," according to the GSTN explainer.
There are 34 GSPs, such as TCS, Tera Software, Alankit, Central Depository Services (India) Ltd., Computer Age Management Services, Deloitte Touche Tohmatsu India LLP, Ernst & Young LLP, Hazel Mercantile Limited, Karvy Data Management Services Limited, Mastek Limited, NSDL e-Governance Infrastructure Limited, Ramco Systems, Reliance Corporate IT Park Limited, Tally Solutions Private Limited and WeP Solutions Limited.
Here is a quick recap of goods and services and the relevant tax rates: