GST Registration/Migration Process For Existing Taxpayers (Service Tax, Excise and VAT)

Enrolment Requirement For Existing Assessees : Why to Enroll on GST Portal

All existing taxpayers registered under the Central Excise, Service Tax, State Sales Tax or Value Added Tax (VAT), Entry Tax, Luxury Tax and Entertainment Tax are required to provide their details at GST Common Portal (gst.gov.in) managed by GSTN for the purpose of migrating themselves to the GST regim

  • Once the taxpayers provide their details there will be no need for them to register again with the State or Center once the GST Act is implemented.

Existing Assessee: How to Enroll with GST Common Portal

New GST Enrollment Schedule For Existing Service Tax, VAT and Excise Taxpayers

Update: The registration process has been closed on 30th April 2017 and 75% of existing taxpayers has been migrated into GST. However, the registration process will reopen from 1st June and the remaining taxpayers can register till 15th June 2017.

Enrolment Process for Taxpayer already registered with the Service Tax, State VAT department and Excise 

Step 1: Get Provisional ID and Password From Service Tax Department or State VAT Department

The respective State VAT/Service Tax department will be communicating the Provisional ID and Password to the respective registered taxpayers. Taxpayers registered with service tax/excise but not registered with VAT can get thier provisional ID and password by signing in to ACES.GOV.IN website.

VAT registered assessee can get their provisional ID and password from State VAT department website by signing in to the VAT portal

Format of GST Enrolment Provisional ID

Format of GST Registration Provisional ID
Note: In case you are a registered taxpayer with Service Tax/Excise/State VAT Department and you have not received the provisional ID and password, contact your Service Tax/Excise/State VAT Department.

Information Required for Registration With The GST Portal

Before enrolling with the GST Portal, you must ensure to 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
  • Bank IFSC

 

Step 2: Go To GST.GOV.IN and Create Unique User Name and Password

GST Enrollment for Existing Taxpayer

Access the GST Common Portal (gst.gov.in). Create your unique the user-name and new password using the provisional ID and password communicated to you.

Step 3: Login 

Login to the GST Common Portal with your newly created the user-name and password

Step 4: Fill Enrolment Application

Fill the enrolment application and provide the business details. Don’t miss any mandatory filed.

Step 5: Verify already available details

Verify the details in the enrolment application that are already available and auto populated from the State Vat system.

Step 6: Sign Application Electronically – Digital Signature or E-Sign

Sign the enrollment application electronically by affixing your digital signature certificate (DSC) or E-sign. In case of E-sign, the Aadhar Number of authorised signatory is mandatory.

Mandatory Requirement of Digital Signature Certificate

– Company
– Limited Liability Partnership (LLP)

Step 7: Attach Documents and Submit Application

Submit the Enrolment Application along with necessary attachments (documents) as specified.

Documents To Be Uploaded on GST Portal

S.No.

Documents

File Size Format

Maximum Allowable Size

1.

Proof of Constitution of Business

  • In case of Partnership firm: Partnership Deed of Partnership Firm (PDF and JPEG format in maximum size of 1 MB)
  • In case of Others: Registration Certificate of the Business Entity

PDF or JPEG

1 MB

2.

Photograph of Promoters/ Partners/ Karta of HUF

JPEG

100 KB

3.

Proof of Appointment of Authorized Signatory

PDF or JPEG

1 MB

4.

Photograph of Authorized Signatory

JPEG

100 KB

5.

Opening page of Bank Passbook/ Statement containing Bank Account Number of < Account Number>, Address of Branch,

Address of Account holder and few transaction details

PDF and JPEG

1 MB


Step 8: Verification

Once the application is submitted, the details will be verified by the GST system

Step 9: Issuance of Application Reference Number (ARN)

If details are satisfactory, an Application Reference Number (ARN) will be issued and the status of Provisional ID will be changed to “Migrated” till appointed date (i.e. the date of implementation of the GST Act).

Step 10: On GST Implementation – Issuance of Registration Certificate 

On the implementation date of the GST (i.e. appointed date), the provisional ID status will be changed to “Active” and a provisional Registration Certificate will be issued to every registered taxpayer. Thereafter you will be able to utilize the services available at GST Common Portal like filing of GST Returns, GST Payment etc.

Important FAQs Related to GST Enrolment 

1. Who can be the primary Authorized Signatory?

A primary Authorized Signatory is the person who is primarily responsible to perform action at the GST Common Portal on behalf of the taxpayer. All communication from the GST Common Portal relating to taxpayer will be sent to the primary Authorized Signatory.

Type of BusinessWho can be the Authorized Signatory?

Proprietor

 The proprietor or any person authorized  by the proprietor

Partnership

 Any authorized  partner or any person authorized  by the partners

Company, LLP, Society or Trust

 The person authorized by Board or Governing Body. can act as Primary Authorized Signatory

In case there is a single Authorized Signatory for a business entity, the single Authorized Signatory will be assumed to be the primary Authorized Signatory.

 In case there are multiple Authorized Signatories for a single business entity, one Authorized Signatory need to be designated as primary Authorized Signatory. The e-mail address and mobile number of the Authorized Signatory needs to be provided during enrolment.

 Note: The Authorized Signatory or Primary Authorized cannot be Minor in age.

2. Which details are prefilled in the Enrolment Application? Can I make changes in my Legal Name, State Name and PAN in the Enrolment Application?

Following details are auto-populated from the VAT database in the Enrolment Application:

  • PAN of the Business
  • Legal Name of Business
  • Name of the State
  • Reason of liability to obtain registration

 

You cannot make changes to any of these fields as appearing in the Enrolment Application.

3. What is Principal Place of Business and Additional Place of Business?

Principal Place of Business is the primary location within the State where a taxpayer’s business is performed. The principal place of business is generally the address where the business’s books of accounts and records are kept and is often where the head of the firm or at least top management is located.

Additional Place of business is the place of business where taxpayer carries out business related activities within the State, in addition to the Principal Place of Business.

4. What is HSN and SAC code?

HSN stands for Harmonized System of Nomenclature which is internationally accepted product coding system used to maintain uniformity in classification of goods.

SAC stands for Service Accounting Codes which are adopted by the Central Board of Excise and Customs (CBEC) for identification of the services.

5. Which bank account should I provide in the Enrolment Application? I have more than one bank account. Can I add all of them while enrolling with GST Common Portal?

Enter the details of the bank accounts used for the purpose of carrying out business transactions in the Enrolment Application while enrolling with the GST Common Portal.

You can add up to 10 bank accounts while enrolling with GST Common Portal in the Enrolment Application.

6. Can I submit my Enrolment Application at GST Common Portal without electronically signing the application with DSC or E-sign?

Yes, you can submit the Enrolment Application at GST Common Portal without electronically signing it but you need to sign the application at a later date within the time allowed under the GST Act. Only signed Enrolment Applications shall be considered for issue of Final Registration Certificate. You can view the submitted application after login by accessing “My Saved Applications” at the GST Common Portal.

7. Is electronically signing the Enrolment Application using the DSC mandatory for enrolment?

Electronically signing the Enrolment Application using DSC is mandatory for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs).

For other taxpayers, electronically signing using DSC is optional.

8. My DSC is not registered with the GST Common Portal? Will I be able to submit my Enrolment Application with my DSC? How can I register my DSC with the GST Common Portal?

You cannot submit the Enrolment Application if your DSC is not registered with the GST Common Portal. Therefore, you need to register your DSC at the GST Common Portal by clicking the Register DSC menu.

During registration of DSC with the GST Common Portal, the PAN of the DSC holder will be matched with the PAN database of the CBDT. After validation you need to select the certificate that you need to register.

Note: Only Class -2 or Class 3 DSC can be registered at the GST Common Portal.

9. What is E-Sign? How does it work?

E-Sign stands for Electronic Signature. E-Sign is an online electronic signature service that allows an Aadhaar holder to digitally sign a document. If the taxpayer opts to electronically sign the Enrollment Application or any other document at the GST Common Portal using the E-Sign service, the following steps are performed:-

1. The taxpayer clicks the E-sign button.

2. The GST Common Portal prompts the taxpayer to enter the Aadhaar number of the Authorized Signatory.

3. After validating the Aadhar Number, the GST Common Portal sends a request to UIDAI system to send an OTP.

4. UIDAI system sends an OTP to e-mail address and mobile number registered against Aadhaar number.

5. The GST System prompts the taxpayer to enter the OTP.

6. The taxpayer enters the OTP and submits the Enrollment Application or the document. The e-Signing process is completed.

11. Is there any charge applicable on submission of the Enrolment Application at the GST Common Portal?

No, there is no charge applicable on submission of the Enrolment Application at the GST Common Portal.

12. What is ARN? What is the format of ARN?

ARN refers to Application Reference Number. It is a unique number assigned to each transaction completed at the GST Common Portal. It will also be generated on submission of the Enrolment Application that is electronically signed using DSC. ARN can be used for future correspondence with GSTN.

13. I have multiple businesses in one state registered using the same PAN. Do I need to enrol each business separately with GST?

As one PAN allows one GST Registration in a State, you may register one business entity first. For the remaining business within the State please get in touch with your Jurisdictional Authority.

 

Read

How to Carry Forward VAT Input Credit To GST

How to Carry Forward Service Tax Credit To GST

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Vikas Mandrekar
Guest
Vikas Mandrekar

Dear Sir

I have completed the GST enrollment application with all the required details however I am not able to submit the application using “Submit with E-Signature button” as this tab is not populated in my enrollment application.

Please suggest.

Thanks & Regards

Vikas

ravindra
Guest
ravindra

Hello,
Have you got the solution. I am facing the same problem.

Nikhil M Jain
Guest
Nikhil M Jain

Dear Vikas,

Even I’m facing the same problem, Can I know how to overcome this problem

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[…] Important: Migration/Registration process for existing taxpayers (VAT, Excise, Service Tax etc.) has been started and they are required to provide their details at GST Common Portal (gst.gov.in) for the purpose of migrating themselves to the GST regime. Right now, the migration process is started for registered VAT taxpayers and other taxpayers will be migrated later. For more details – GST Migration Process For Existing Taxpayers (VAT, Service Tax, Excise). […]

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[…] GST migration/registration process has been started for existing taxpayers registered under State VAT departments. All the VAT dealers are required to enroll on GST Common portal (gst.gov.in). You can register on GST Common Portal through provisional ID and Password, which will be provided by your State VAT department. If you have not received your provisional ID and password then you contact to your VAT department. To know the detailed process of GST Migration, you can check this post – GST Migration Process & Schedule For VAT Dealers […]

Gautam Sen
Guest
Gautam Sen

we are introducing as a partnership firm of two partners, we like to migrate to GST from WBVAT. Regarding Digital Signature Certificate we would like to know following points to be clarified.

1. Which class of Digital Signature Certificate we are going to belong?
2. Is Digital Signature Certificate necessary for both partners individually?
3. Is one partner Digital Signature Certificate is enough to solve the GST migration?
4. Is it mandatory for partnership firm?

Dipesh Jain
Guest
Dipesh Jain

Dear Sir

I have completed the GST enrollment application with all the required details however I am not able to submit the application using “Submit with E-Signature button” This button is not able to click. In this case how can I submit.

Please suggest.

Thanks & Regards

Dipesh Jain

Jay
Guest

I am a proprietor, I have my digital signature pendrive however I am not able to register DSC on GST website.
I tried all the options specified to get DSC registered. I am not sure if Proprietors are not allowed to register for DSC. Please guide.

Rahul Prajapati
Guest
Rahul Prajapati

can a proprietor use evc option for signing

AZHAR RIZVI
Guest
AZHAR RIZVI

DSC is not Mandatory for Proprietorship but the other options is not available so you need to submit through DSC. Secondly make sure that your browser is upto the standard as mentioned in the GST Website.i.e.,if it is crome than it must be >59 + version,if explorer than 10+ version is required,you also need to download jawa at the emsigner portal.

Hardik
Guest
Hardik

Request you to provide Authorized Signatory format for the Individual/proprietor.

chetan
Guest
chetan

those documents which will scanned need any self attested signature ?

kanti
Guest
kanti

after registration of GST how to upload sales and purchase or ST

Amit S
Guest
Amit S

getting DSC Registered and using it again for submitting seems to be a big task…

I tried so many times and installed and reinstalled it… but always the failed message…
i wish if company who looks after and maintain this registration system can follow the DSC Utlity issued by Income Tax Department for using it online on incometaxefiling.gov.in
That DSC Utility is the best and no problem like this emsigner…

So please look into the matter and help to resolve this DSC issue.

mohit
Guest
mohit

dear sir,i am a proprietor,i have done my gst registration my profile is 100% but for signing it is not necessarry to use dsc as i am a proprietor i have my individual retailer firm,i will use e-sign option. And i want to know these
1)i am unable to sign through e-sign as it is disable
2)u said that when it will be active u can sign but last date for bihar people is given 15.12.2016,how can i do that after 15.12.2016

Amit S
Guest
Amit S

Received Mismatch During PAN Validations email for GST Enrolment, But during the filing of Detail there is no option to edit or change the following data which comes automatic BUSINESS DETAIL 1 Legal Name of Business (as per PAN) 2. Legal Name of Business (as per current tax Act) 3. PAN of the Business PERSONAL DETAIL 1.First Name 2. Middle Name 3. Last Name So in our case the PAN Number is correct and the name shown on the GST site is by default and automatic without the option to edit it So what is the mismatch when the System… Read more »

Amit S
Guest
Amit S

I have come across in Mismatch of PAN validation where the Name of the person has 4 words For Example : DILIP KUMAR SOHANRAJ SHAH now the GST Business Detail will reflect the Name according to the PAN and without the Edit Option. Legal Name of Business (as per PAN ): DILIP KUMAR SOHANRAJ SHAH Legal Name of Business (as per current tax Act) DILIPKUMAR SOHANRAJ SHAH Now we cant edit and make any change.. so dont know how to edit it and resolve this issue.. I have come across this issue even in PARTNERSHIP Firm where we have added… Read more »

bibin
Guest
bibin

How to correct validation error/pan mismatch while gst migration

https://www.youtube.com/watch?v=9ofcst2sDIE

Amit S
Guest
Amit S

I wish if GST registration had applied the same method and process which is used for Income Tax Efiling Site, where the Name of the Assessee is checked with PAN on the spot and we cant proceed for registration if there is mismatch… so this allow us to try and check different combination of First Name, Middle Name and Last Name. Many times the Name written on PAN card is different from Name in the Database since there is option in PAN Application form that what name you want on the Card.. and this results into mismatch when we try… Read more »

nirmal Singh
Guest
nirmal Singh

Dear sir I want to know that is DSC name should be pan card name .because my name in DSC is Nirmal singh and pan name is only Nirmal .

Arun Sinha
Guest
Arun Sinha

I think lots of bug in present system we should wait til it is rectified.
Problems are below
1. In case of Proprietorship firm name of firm is automatically populated in promoters/partners names 1st entry this should be editable otherwise it never match with CBDT database.
2. Site is unstable automatically logging off
3. Submit with E-Signature link is not working
I think nobody would have submitted successfully till now.

DIVAKAR ANCHAN
Guest
DIVAKAR ANCHAN

We are facing issues in 2 companies while submitting GST enrollment form online. After login, we are taken to a page where continue button is present. After we click on continue, we are taken to business details page. On business details page, there are various tabs. On business details page, none of the details can be edited. Same is the case for all tabs up to verification sheet. On the verification tab, after we select the check box, the submit button is still disabled and date field shows the date when the form was last filled (December 7). Therefore we… Read more »

DIVAKAR ANCHAN
Guest
DIVAKAR ANCHAN

only GST can rectify the problem

Shrikanth acharya
Guest
Shrikanth acharya

when we login and verify the same we notice that form is displayed but we cannot edit any pages and even in verification sheet we cannot put our digital signature and press submit button since it is locked

Neha
Guest
Neha

My client has already registered under VAT. We have to migrate to GST, but we have not received the provisional id and password yet. please guide me how to proceed.

prashant
Guest
prashant

pls let me know if i am service tax assess then how can i registred in gst

Virendra
Guest
Virendra

Provisional ID Invalid

raju
Guest
raju

Do not copy paste data from some source file, type it manually, you will not get this error.

inder jeet singh
Guest
inder jeet singh

I have completed the GST enrollment application with all the required details however I am not able to submit the application using “Submit with E-Signature button” This button is not able to click. In this case how can I submit.i am an authorized signatory of a sole proprietor ship firm.

Please suggest.

Thanks & Regards

RAHUL BISWAS
Guest
RAHUL BISWAS

For work contractor which HSN code are apply for the time of enrolment?
gods like…cement,bricks etc

rajesh
Guest
rajesh

aftr saving the 96% form .when we open on next time aftr 5-6 hours its again shows 6% .all data which we fill get deleted .what to do ???

Amit S
Guest
Amit S

Today i am not able to login neither as First Time User or Existing User (whose ID is already created)

Well dont know what is going on and there is no solution to many issues …..

Deadline has already passed and the System is not working properly…

Amit S
Guest
Amit S

i have received many successful Acknowledgments

“Acknowledgment
Form GST- “Application for Enrolment of Existing Tax Payer” has been filed against Application Reference Number (ARN) XXXXXXXXXXXXXX

Form Description : Application for Enrolment of Existing Taxpayer
Date of Filing : 26/12/2016
Taxpayer Trade Name : XXXXXXXXXXXXXXXXXX
Taxpayer Legal Name : XXXXXXXXXXXXXXXXXXX
Provisional ID Number : XXXXXXXXXXXXXXX

But now i am not able to do my other clients registration from Maharashtra

s.purushotham
Guest
s.purushotham

Respected Sir ‘ we did not get Provisional ids & passwords still now .We have to enrole G.S T . Convercation with in 15 th of january-2017. So How can we convert or enrole G.S.T with in date of 15 th of january-2017 .So please send the Provisinal ids & passwords to given the tin nos as below; . ( 1.) 37356285912- Ganesh minerals (2) 37699164505– Yerrithatha minerals (3) 37330296001- Saketha minerals (4) 37346483566 – Baba Automobiles 37512910280 – Srisanthi vyshnavi minerals

Sarath Kumur
Guest
Sarath Kumur

Dear Sir/Madam,
please let me know how can i registered in GST portal. Is there any extension to enrollment.

Jeetendra Jain
Guest
Jeetendra Jain

How to allow the port 1645?

Anil
Guest
Anil

I have two explicit queries:

1. If we have both VAT & SERVICE TAX Registarions, is it necessary that we enroll thru VAT Department ? Can we skip GST registration now and register when GOI starts enrolling all Service Tax registered entities?
2. If total turnover is less than 20 Lakh for last couple of years, is it necessary to enroll for GST ?

Thanks & Regards

K. BALAKRISHNAN
Guest
K. BALAKRISHNAN

HOW TO RECTIFY THIS ERROR PLEASE HELP ME.

This is in reference to Application for Enrolment of Existing Taxpayer submitted at GST portal. It is observed that details of following PAN’s are not matched with CBDT database. Kindly fill the details as per PAN details and resubmit the Form. Details of the PAN’s are as under:

raju
Guest
raju

What is tentative period for activating Aadhar Based DSC in this portal. My error is am not getting Digital certificate from E-Mudhra to paste or import in my browser. Steps are clear for registration in GST portal.Have completed 100 % profile on day 1, waiting for uploading & getting ARN.

Anish Kumar
Guest
Anish Kumar

The deatils in the name field is wrong but I am unable to edit it. Kindly help in this issue

Yaseen Khan
Guest
Yaseen Khan

Dear Sir

I have completed the GST enrollment application with all the required details however I am not able to submit the application using “Submit with E-Signature button” This button is not able to click. In this case how can I submit.

I am from karnataka and last date on 15 th January 2017,

Please suggest.

Thanks & Regards

SomaSekhar
Guest
SomaSekhar

‘I had a problem with details obtained from “Legal Name of Business (as per PAN)” . After digital singing i am getting a mail to my registered email as :
—-> ) “This is in reference to Application for Enrolment of Existing Taxpayer submitted at GST portal. It is observed that details of following PAN’s are not matched with CBDT database. Kindly fill the details as per PAN details and resubmit the Form. Details of the PAN’s are as under:
1. AWVPC****3N(mismatched PAN)
2. AWVPC****3N(mismatched PAN)

Ankit
Guest
Ankit

Please find the process for GST Migration :

Step 1: Logon to ACES portal using the existing ACES User ID and Password.

Step 2: Either follow the link to obtain the Provisional ID and Password OR navigate using the Menu.

Step 3: Make a note of the Provisional ID and password that is provided. In case a Provisional ID is not provided, please refer the Next Step section.

The GST Common Portal has made available a manual on how to fill the Form-20. It is available on http://www.gst.gov.in.

For Support or GST Migration related issues. pls contact below

CA Ankit Sachdeva
ACA, B.COM

9871178227

Yaseen Khan
Guest
Yaseen Khan

Dear Sir

I have completed the GST enrollment application with all the required details however I am not able to submit the application using “Submit with E-Signature button” This button is not able to click. In this case how can I submit.

Plz help me

Thanks & Regards

KAVISH
Guest
KAVISH

Hi

Go to Authorized Signatory block…. than click Primary Authorized Signatory…. than go to Verification block than click below line square box… afterwards it will be visible.
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Authorized Signatory

pmr infrastructures pvt ltd
Guest
pmr infrastructures pvt ltd

sir
Application for Enrolment of Existing Taxpayer submitted at GST portal. It is observed that details of following PAN’s are not matched with CBDT database
1. (mismatched PAN)

how to solve our problem

raj
Guest
raj

sir.
After uploading all details, gst portal is showing invalid pan details. Thereafter checked with IT site and entered name in same order as that is shown in ,’know your jurisdiction’ site. Still it is showing same error of invalid pan details. Kindly advice..

Sateesh Reddy
Guest
Sateesh Reddy

Dear Sir,
I have completed the GST enrollment application with all the required details and submit with DSC, i have received mail form gst “Mismatch during PAN Validations”
Plz help me
Thanks and Regards

Muralidharan
Guest
Muralidharan

I have filled, submitted and saved the application for my company. I have also registered the digital signature of the primary authorised signatory of our company. However I am unable to digitally sign and complete the application formality because “submit with digital signature” tab is not being shown in the verification page. Kindly advise what shall we do.

Vittal Bhat
Guest
Vittal Bhat

I have finished filling of all the details for migrating to GST but while signing it with DSC it is showing error which states Invalid data..what according to you may be the fault.. Name in the DSC is not same as that of in PAN..Kindly guide me on this

sandhya
Guest
sandhya

Dear Sir,

I have completed the GST process , I got the message u have successfully completed registration, but after that when i saw in dash board application status its showing status as validation error.

kindly reply.

Thanks & Regards,
Sandhya.S

MAHENDRAN
Guest
MAHENDRAN

For HOSPITAL CUBICLE CURTAINS which HSN code are apply for the time of enrolment?

nagesh
Guest
nagesh

Dear sir,

pan number name changed (first and middle ) many times but same messeage came pan mis matched

how to get PAN details first and middle and middle name

please suggest to us

K.Sankaranarayanan Ganesh
Guest

I Have submitted the registration with DSC The Status of of application shows validation error.How to rectifi

KAVISH
Guest
KAVISH

Hi,
I got the problem in GST registration towards partnership column,
In this company two partners are their ( 1- Individual person and 2- Company)
My problem is their the GST registration software not accepting the company name and PAN card detail the reply is come after submitting is – MISMATCH THE PANCARD NAME & NUMBER.
So please help us in this case.

Murali C
Guest
Murali C

MURALI C is on the PAN CARD and accordingly I got DSC and filed My IT returns..there DSC was registered successfully..but while migrating to GST from VAT,in the verification page it shows that my first name is CHANNAKESHAVA PPA and DSC registration for migration is failed..and it is not possible for to amend the first name in the GST application..I want my first name as MURALI C

B N mandal
Guest
B N mandal

we have submitted enrolment application.While signing using DSC,the remark comes ” Signature cancelled/ failed”. What to do now. we are a Company.

Rajesh Kumar
Guest
Rajesh Kumar

Did you get the solution to this signature cancelled/failed problem? I am facing the same and I don’t know what to do. (Rajesh Kumar, [email protected])