Registered Dealer? Learn How to Transition to GST

Last updated on July 16th, 2017 at 11:00 pm

Sorry, this post is not available in Telugu

Are you GST ready yet?

Get ready for GST with Tally.ERP 9 Release 6

About the author

Pugal T & Yarab A


  • My company is service oriented, having 20 branches (almost rented) across india. I my addresses are updated in ST-2 under service tax department. Recently my 12-15 address has been changed. Now i have received provisional ID and password from service tax department for all the states. Now what should i do ?

    1) first update all the addresses in ST-2 under service tax department or

    2) I can go directly for GST migration with the new address.

    Ex. i have received provisional id and password for Rajasthan state. my current address has been changed for rajasthan. Old address has been updated in ST-2 not the new one. I want to migrate in GST. Should i go for update the address in ST-2 first ? or i can directly go for new address in the provisional id password provided for rajasthan ?

  • I have open a clothshop on November 2016,I think my turnover will goes up to 10lacks a year.Now what will I take GRN or GST.and how.

  • i have two quiries:

    1. how the present composition scheme under vat for WCT contractors which is option A option B and compostion etc are framed under GST:

    2. the composite dealers under GST are not supposed to collect the tax i understand, is it right? if so they have to pay from their pocket.
    but in present turnover tax system tax is being collected without availing input tax credit.

    pl clarifty.


  • I am doing diffrent business on diffrent

    1. computer software and hardware supplies and services
    2. Handicraft item sale on online portal
    3. Property brokrage services

    is it possoble to do all three business under same name as per new GST Rules

    • Yes, you have an option to have one registration for all business verticals in a state or obtain separate registration for each vertical.

  • Do travel agent and hotel marketing online through their own websites are covered under E-commerce and are mandatory to obtain registration under GST regime?

    • Person supplying through own website is not covered under e-commerce. E-commerce is when goods or services are supplied through another person’s platform.

      • But as per section 2(41) of Model GST Act; E-commerce means supply of goods and/or services including digital products over digital or electronic network. There is no such condition or restriction being provided under the Act,that a person should be engaged supply of goods and or services through another’s electronic platform.please elaborate to clear my confusion?

  • For Migration from Service Tax to GST, we require to give the details of additional place of business.
    Is Bank’s are required to upload all the branch details on GST registration portal in additional place of business tab.

  • my client has separate registration numbers under service tax for each of his branch.As GST is a PAN based registration my client received provisional Id and Password for only one branch.
    How can i Opt for Centralised registration under GST for all the branches?

    • You have to obtain separate registration in each state where you make outward supplies.

  • Hi.If already registered currently for service tax, do we have to register for GST or will it auto register or transfer.

    • If you are currently registered under Service Tax, you will be auto migrated and given a provisional certificate of registration.

  • I have registered for gst.. But while entering the data by mistakely I forgot to add one partner detail.. I already submitted the data with digital signature.. Will it be amended.. If yes tell the date of amendment.. I’m from karnataka

  • A question is arrived that when registering a firm and after uploading all data in GST portal a DSC (digital signature) is required. So my question is DSC is compulsory or not. Another question is if a firm now on registered under vat act but it’s turnover not exceed to 20 lakh but willing to registered under GST act . Weather he is allowed or not

  • Hay sir I am proprietor and authorised signatory of my firm.
    In this case Digital signature required or not?

    • In an invoice, signature or digital signature of the supplier or his authorised representative is required.

  • Respected Sir/Madam,

    We are a manufacturing company located in Karnataka. We have 4 units ( under same PAN and Management ) located in the same city at different locations. AS of now we have only TIN number for all the 4 units under VAT/SAles Tax. But under excise and service tax we have separate registration unit wise. Out of the 4 units, 2 units are forging units and the other two units are machining units. The machining units are doing the CNC turning activity exclusively for forging units on job work basis under the cover of excise 4(5) challan. And the final product will be sold from the two respective forging units.

    Whether we need to take seperate registration OR one centralised registration is enough under GST

    • If the units are different business verticals, there is an option to take separate registration. Else, you can continue with the same registration.

  • Hello sir I want to know how could I apply for gst from starting means how to use the id and password which given by department to us please help

  • We are retailer of fancy and general goods with TO 8 lack pa. I Got registered under COT (Karnataka VAT) scheme as registration cap was 5 lach pa. Is it now obligatory to migrate to GST as annual TO may not exceed 10 lach pa in next few years. Kindly advise.

    • You will be auto migrated to GST and given a provisional certificate of registration. If your aggregate turnover does not exceed the threshold limit, you can cancel the registration using Form GST REG-24

  • Dear Sir,

    Here I have few more questions / doubts, please clarify.

    1)Will there be TIN(PRESENTLY HOLDING) continuation in case of GST provisional is used and for any reason if a trade house get it’s GST registration cancelled / not satisfactory, then how to trade. I mean which taxation procedure need to be followed.

    2)If both GST & TIN are existing then can a Enterprise choose any one.

    3)Now one of your presentation showed aggregation of turnover, then what’s the idea behind CGST & SGST.

    4) Say I have a seperate service company with partnership and another trading company with proprietorship, then how should I proceed.

    5) Above service + sales income, if a person has other sources( like guest lecturer / fringe benefits) of income will it be effected on GST as all are linked through PAN.

  • I have Head office at Chandigarh where I am registered under VAT & CST. I have branch office in Baddi(Himachal Pardesh) and there also I am registered under VAT & CST. I do STOCK TRANSFER fron Chandigarh to BADDI with nil CST and again sell material from my Baddi office to the manufacturers by charging VAT.After the GST is implimented ,I won’t require my Baddi office as I would do my businness from Chandigarh only. How should I proceed so that I may not get registered under GST ?

  • I have a small hotel in Punjab with annual turnover less than 10 Lacs. I am , at present having LUXARY TAX registration and charging Luxary Tax @ 8% in each invoice. Is it mandatory for me to register under GST ? If yes then what will be the rate of GST to be charged on each invoice ?

    • As you are currently registered under Luxury Tax, you will be auto migrated to GST and given a provisional certificate of registration. If your aggregate turnover does not cross the threshold limit, you can cancel the provisional registration using Form GST REG-24.
      The schedule of goods and services falling under each rate slab has not been announced yet.

  • Elaborate GST application for civil construction contractors and builders as we are registered both under service tax and Karnataka VAT

  • “Aggregator supplying services under his brand name”

    As the above line is cancelled now so is it not mandatory for the aggretators to have GSTIN untill he crosses the threshold limit?
    Moreover will Tally Education Pvt. Ltd. or any other Franchisor be considered an aggregator in the case of offering TILs or franchises respectively.

  • Sir, please explain in details
    1) Input service distributor
    2)Person supplying online information and database access or retrieval services from outside India to an unregistered person in India

  • Sir, as it is mentioned that the there is an automatic transition for the existing registered VAT dealers or Manufacturers to the GSTIN registration. But I think there is an initial process where the existing registered d/m will have to generate username and password from their respective state Tax Portal (as and then they will have to follow a registration/nomination process after logging-in to the gst portal( through that username & password. Please clarify.


    • We assume that you are referring to Form K under Tamil Nadu VAT for dealers paying tax under the composition scheme. Yes, you will be auto migrated to GST as you are currently a registered dealer.

  • sir if i have a redymade cloth store in center india my averege turn over is early 20 to 25 lakh early . so i apply for tin no. or not if GST registration and tin no. is same please clearify my doubt.amd how much tax i paid in every for year. please clear that?

  • The example is not accurate. What you have mentioned is Limited and pvt ltd companies and not business units. Two different companies would have two different PAN nos. Please correct that. Name it as Mnf unit and Service Unit.

  • The informations are usefull. Can I get a consolidated update now or later once the SGST,CGST & IGST Laws passed by Centre & States & Rules are made thereon ?

    Pl advise the list of exempted goods as per GST such as sowing seeds now exempt by all States

  • sir, i have two companies – one is partnership firm having 4 partners and the other is propritorship.
    now i would like to know that how the turnover is calculated ? i mean considering the PAN number, if partnership firm has 10 lacs and proprietorship firm has 10 lacs turnover each.
    waiting for your reply.

    amit desai

    • The turnover is aggregate for all the business registered under same PAN. In this case, assuming both businesses are registered under the same PAN, turnover will be aggregate of both (Rs.20 Lakhs).

      • How it is possible ? Both businessses Prop. & partnership firm are registered under the same pan ?

  • sir we run two separate businesses (sister concern ) having two tin nos . shall i register for one GST or Two GST as proprietor are different

    • The registration under GST is PAN based. Since the proprietors are different, ideally there will be two separate registrations.

  • Kya c. Ex & vat ki input amt. ( purani purchase ) per gst input me openning balance ke tor par adjustment mile ga?

    • The model GST law allows carry forward of eligible CENVAT and input VAT as input tax credit to GST. There are provisions related to this. We will be publishing a detailed blog post on this soon.

    • No, there will not be any difference in registration.

      Both manufacturer and dealer/reseller who are registered currently will be issued a provisional registration certificate automatically.

      In GST, whether you are a manufacturer, dealer or a service provider, you will be under a single tax system.

      • what happens in an existing dealer is having nil turnover say past 1 year then will they be auto migrated or given option to cancel rc

        • During transition, if a taxable person is not required to register under GST, but was previously registered (Central and State law), he has an option to cancel the provisional registration issued by submitting the Form GST REG-24.

          • I have registered under VAT100 and my business turnover is 4 lacs per annum. Should I be registered under GST and to apply for the same?

          • During transition, if a taxable person is not required to register under GST, but was previously registered (Central and State law), he has an option to cancel the provisional registration issued (auto generated by system) by submitting the Form GST REG-24.

          • Sir, if the turnover is varying drastically year to year then what should be the status of the present VAT dealer.

            For instance this FY turnover is @ 15 – 18 lacs and next FY is not predictive.

          • If a dealer is already registered, they will be automatically transitioned to GST irrespective of turnover.

  • I am a registered dealer in Kerala and Telangana and I have TIN Number in both the states. When I move to GST , Do I need to register 2 times for 2 diffrent states? Can I have one GST and be considered as a dealer in all states in India?

    • Yes, you need to register only once under GST (for each state). Also, if there are more than one business vertical operating in the same state, you have an option to register for single registration for all verticals or separately for each vertical.

      • Continuing with same question, what will happen to registration in another state? Whether it will be cancelled automatically OR do we need to get it cancelled manually?

        • All existing registered taxpayers will be transitioned to GST and a provisional registration will be issued. Post this, you have the option of applying for a cancellation.

  • Dear sir
    What will happen to the input credit of cenvat
    Will that be carried forward or we need to claim back

    • The transition provision of GST law allows carry forward of eligible Cenvat credit. We will be publishing a detailed blog post on this soon. Stay tuned:)

  • Can businesses having 1 Manufacturing unit and 2 Service Units register with one registration number? This I ask because Manufacturing and Services are 2 different verticals.

    • As per the Model GST law issued by Govt of India, aggregate turnover is defined “as the aggregate value of all taxable and non-taxable 
      supplies, exempt supplies and exports of goods and/or services of a person having the same PAN, to be computed on all India basis”. Irrespective of the nature of business (whether service, manufacturing or trading), the aggregate turnover of all businesses verticals under same PAN will be considered.

© Tally Solutions Pvt. Ltd. All rights reserved - 2017