GST Registration Extension for Existing Taxpayers

The Goods and Services tax (GST) network has extended the date of GST registration or migration of existing taxpayers till the end of April, 2017. Since, many of the States have not migrated even 50% of their existing taxpayers to the GST system, the deadline has been extended to help States and Taxpayers complete the formalities in the current month prior to the July 1st, 2017 rollout.

GST Migration

The process of migration of more than 8 million taxpayers to the GST structure started in November, 2016 with a staged migration for every state. However, after completion of the migration, most states registered migration of less than 50% of the taxpayer base and the enlistment numbers remained low. Hence, the deadline has been revised as under to accommodate more taxpayers:

State	Start Date for GST Migration	Revised GST Migration Deadline
Puducherry	8-Nov-16	30-Apr-17
Sikkim	8-Nov-16	30-Apr-17
Maharashtra	14-Nov-16	30-Apr-17
Goa	14-Nov-16	30-Apr-17
Daman and Diu	14-Nov-16	30-Apr-17
Dadra and Nagar Haveli	14-Nov-16	30-Apr-17
Chhattisgarh	14-Nov-16	30-Apr-17
Gujarat	15-Nov-16	30-Apr-17
Odisha	30-Nov-16	30-Apr-17
Jharkhand	30-Nov-16	30-Apr-17
Bihar	30-Nov-16	30-Apr-17
West Bengal	30-Nov-16	30-Apr-17
Madhya Pradesh	30-Nov-16	30-Apr-17
Assam	30-Nov-16	30-Apr-17
Tripura	30-Nov-16	30-Apr-17
Meghalaya	30-Nov-16	30-Apr-17
Nagaland	30-Nov-16	30-Apr-17
Arunachal Pradesh	30-Nov-16	30-Apr-17
Mizoram	30-Nov-16	30-Apr-17
Manipur	30-Nov-16	30-Apr-17
Uttar Pradesh	16-Dec-16	30-Apr-17
Jammu and Kashmir	16-Dec-16	30-Apr-17
Delhi	16-Dec-16	30-Apr-17
Chandigarh	16-Dec-16	30-Apr-17
Haryana	16-Dec-16	30-Apr-17
Punjab	16-Dec-16	30-Apr-17
Uttarakhand	16-Dec-16	30-Apr-17
Himachal Pradesh	16-Dec-16	30-Apr-17
Rajasthan	16-Dec-16	30-Apr-17
Kerala	1-Jan-17	30-Apr-17
Tamil Nadu	4-Jan-17	30-Apr-17
Karnataka	1-Jan-17	30-Apr-17
Telangana	1-Jan-17	30-Apr-17
Andhra Pradesh	1-Jan-17	30-Apr-17
Taxpayers who are registered under Central Excise Act but not registered under State VAT	7-Jan-17	30-Apr-17
Taxpayers who are registered under Service Tax Act but not registered under State VAT	25-Jan-17	30-Apr-17
New GST Registration	To be announced

How to Migrate to GST?

To migrate an existing tax registration to GST or GSTIN, the taxpayer can login to the GSTN Portal and migrate data to GST. To migrate to GST, a provisional ID and password provided by the tax department would be required. Using the provisional ID and password and the following documents / information, the GST migration can be completed easily: