All the business entities registering under GST will be provided a unique identification number known as GSTIN or GST Identification Number.
Currently any dealer registered under state VAT law has a unique TIN number assigned to him by state tax authorities. Similarly, service tax registration number is assigned to a service provider by Central Board of Excise and Customs (CBEC).
Under GST regime, all these parties will come under one single authority and the different identification numbers will be replaced by a single type of registration number for everyone (GSTIN). This will ensure better administration by the authorities and greater compliance by taxpayers and hopefully improve tax collection.
The answer is no. All taxpayers with PAN validated from CBDT’s database are not required to apply for fresh registration under GST. They can get a provisional GSTIN from the GST portal with a validity of 6 months, so that they can provide the relevant data as per the GST registration form.
Once they complete the data filing process, their provisional registration will get converted into a regular registration. After this, further notification by relevant tax authorities will be issued, giving timelines.
However, the service tax assessees having centralized registration will have to apply for a fresh registration in the respective states wherever they operate their businesses.
No, there is no charge or fee applicable for enrolment under GST and obtaining GSTIN.