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GST Provisional ID Not Generated or Not Working: Solved

Last updated : February 3rd, 2020 11:54 am

GST Provisional ID Not Generated or Not Working: Solved

To migrate into GSTIN from VAT the taxpayers should procure GST Provisional ID. After successful verification for migration, the taxpayer shall use the Provisional ID as GSTIN. An existing taxpayer already registered under Central Excise, Service Tax, VAT, Entry Tax, Luxury Tax and also to Entertainment Tax migrates into the new GST Platform. The process has been termed as enrolment. Enrolment under GST refers to validating the data of existing taxpayers from the legacy system. Further, it updates the remaining key information under the new GST system by the taxpayer to prepare for the GST regime in India. In some cases, certain issues such as issues like GST Provisional ID might not get generated or stops working. This article illustrates the process and procedure to follow to solve such issues.

GST Enrolment using Provisional ID

Existing taxpayers who are already registered under Central Excise, Service Tax, VAT, Entry Tax, Luxury Tax or Entertainment Tax are required to complete the GST enrolment process using a provision ID provided by the respective tax department. All existing taxpayers are required to be enrolled through the GST portal, as it is mandatory for complying under the GST regime by filing GST return, making GST payment, etc.

To enroll under GST, a business must have the following information:

Provisional ID received from State/ Central Authorities
Password received from the State/ Central Authorities
Valid E-mail Address
Valid Mobile Number
Bank Account Number as well as
Bank IFSC

In addition to having the above information handy, the following documents are also required:

Proof of Business Incorporation, Registration or Constitution in PDF or JPEG format of less than 1MB size
- Partnership Deed for Partnership Firms
- Incorporation Certificate for LLP, Private Limited Company, One Person Company, Limited Company and other types of Companies and also
- Registration Certificate from Concerned Authority for other types of entities.
Photograph of Promoters / Partners / Karta of Hindu Undivided Family (HUF)
Proof of Appointment of Authorised Signatory
Photograph of Authorised Signatory as well as
Opening page of Bank Passbook or Statement with Bank Account Number, Address, Branch, and Few Transaction.

With the above details, the existing taxpayer shall visit the GST Portal for enrolment under GST.

GST Provisional ID Not Generated

GST enrolment has been very successful and over 83 lakh businesses have already migrated to the new GST platform as of April 30th, 2017 as under:

S. No.	State	Start Date	Number of Taxpayers with validated PAN	User activated till date	Percentage of User Activated
1	Andhra Pradesh	1/1/2017	229,493	203,330	88.60%
2	Arunachal Pradesh	11/30/2016	5,476	1,539	28.10%
3	Assam	11/30/2016	206,034	57,532	27.92%
4	Bihar	11/30/2016	194,495	115,338	59.30%
5	Chandigarh	12/16/2016	16,305	14,844	91.04%
6	Chhattisgarh	11/14/2016	109,055	91,010	83.45%
7	Dadra and Nagar Haveli	11/14/2016	4,389	3,031	69.06%
8	Daman and Diu	11/14/2016	4,803	3,349	69.73%
9	Delhi	12/16/2016	393,200	268,761	68.35%
10	Goa	11/14/2016	25,016	15,742	62.93%
11	Gujarat	11/15/2016	499,823	450,729	90.18%
12	Haryana	12/16/2016	242,527	172,709	71.21%
13	Himachal Pradesh	12/16/2016	66,165	34,056	51.47%
14	Jammu & Kashmir	12/16/2016	58,208	2,866	4.92%
15	Jharkhand	11/30/2016	92,627	57,344	61.91%
16	Karnataka	1/1/2017	550,489	513,426	93.27%
17	Kerala	1/1/2017	263,424	183,014	69.48%
18	Madhya Pradesh	11/30/2016	301,997	251,988	83.44%
19	Maharashtra	11/14/2016	803,261	705,235	87.80%
20	Manipur	11/30/2016	3,940	1,789	45.41%
21	Meghalaya	11/30/2016	24,296	4,711	19.39%
22	Mizoram	11/30/2016	2,313	868	37.53%
23	Nagaland	11/30/2016	4,847	2,829	58.37%
24	Odisha	11/30/2016	175,463	89,870	51.22%
25	Puducherry	11/8/2016	16,450	12,841	78.06%
26	Punjab	12/16/2016	229,541	187,113	81.52%
27	Rajasthan	12/16/2016	564,625	435,382	77.11%
28	Sikkim	11/8/2016	3,119	1,952	62.58%
29	Tamilnadu	1/1/2017	630,251	550,148	87.29%
30	Telangana	1/1/2017	209,863	163,978	78.14%
31	Tripura	11/30/2016	16,630	7,785	46.81%
32	Uttar Pradesh	12/16/2016	812,129	596,283	73.42%
33	Uttarakhand	12/16/2016	104,255	77,491	74.33%
34	West Bengal	11/30/2016	273,823	210,228	76.78%
	Total for State VAT Users		7,138,332	5,489,111	76.90%
35	Taxpayers registered under Central Excise Act but not registered under State VAT	1/7/2017	55,830	14,486	25.95%
36	Taxpayers registered under Service Tax Act but not registered under State VAT	1/20/2017	1,156,337	546,580	47.27%
	Total for CBEC Users		1,212,167	561,066	46.29%
	Grand Total		8,350,499	6,050,177	72.45%

However, in case the registered business has not received a GST provisional ID and has an existing tax registration under Central Excise, Service Tax, VAT, Entry Tax, Luxury Tax or Entertainment Tax, then it is best to contact a concerned officer of the tax department.

The following flowchart can be used for understanding the steps to be taken if the Provisional ID is not issued.

GST Provisional ID Not Working

In case the taxpayer obtained a GST provisional ID and the ID is not working during the enrolment process, then the concerned individual shall follow the following steps for troubleshooting:

Check if a Provisional ID is issued for the PAN by using the Check Registration Status tool on the GST Portal. In case the GST provision ID is not working during the enrolment process, then the GST provisional ID could also be canceled, expired, or inactive. By using the Check Registration Status tool, the individual can check the following statues:

Provisional: It indicates that Provisional ID is issued but Application for Enrolment of Existing Taxpayer is yet to be filed after attaching digital signatures.

Pending for Verification: It indicates that the application submitted is successfully, however, validation by the system with external agencies is under processing. The status will get updated once verification is completed.

Validation against Error: The PAN details entered do not match with the CBDT database. Kindly fill the details as per PAN details and resubmit the form.

Migrated: The application has been successfully migrated under GST. No changes can be done to the Application now. The provisional registration certificate shall be made available at the portal after appointed date i.e. the date on which GST Act will come into force.

Canceled: Existing Registration is canceled, therefore, Provisional ID stands canceled.

The ‘Cancelled’ status indicates that Provisional ID was generated and issued but later on canceled. It could be due to the fact that the existing registration got canceled. In case, it is not correct. It is best to approach the respective Tax Department and check the reasons.