Migration To GST

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  • Last Updated on 18 January, 2022

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Every person who was registered under any of the existing laws, that is, Central Excise, Service Tax or VAT laws or any other law which comes within the scope of the definition of ‘existing law’ in Section 2(48), and who holds a valid PAN number, should receive provisional registration on and from the appointed day by virtue of Section 139(1) of the CGST Act. After the taxpayer is so provisionally registered, if the conditions prescribed for the grant of provisional registration are not fulfilled and the provisional registration is not converted into final registration, such provisional registration is liable to be cancelled.
 
The provisional registration may also be cancelled if the taxpayer files an application stating that he is not otherwise liable for registration under Section 22 of Section 24. On such cancellation, the registration will be deemed to never have been granted at all.
 
Rule 24 of the CGST Rules sets out the procedure for migration of existing taxpayers to the GST regime.

GST Migration of Already Registered Taxpayers:

 

a) Provisional Certificate: 

 

As per sub-section (1) of Section 139 of the CGST Act, 2017, every registered person who is registered under the present law and other than a person: • Deducting tax at source, or • An Input service distributor,   And is having a valid PAN shall enroll on the common portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner will be issued a provisional certificate for a temporary period from the appointed day in FORM GST REG-25 as per Rule 24 of the CGST Rules.  

b) One Provisional Registration:

As per proviso to clause (b) of sub-rule (1) of Rule 24, only one provisional registration shall be granted to a taxable person who has been granted multiple registrations under the existing law on the basis of a single Permanent Account Number.  

c) Application for Final Registration:

 

After provisional registration, the person liable to get registered under GST will have to submit an application electronically in FORM GST REG-26, which would be the final registration. The information and documents specified under FORM GST REG-26 shall be furnished within 3 months or the time may be extended by the Commissioner.

d) Final Registration:

 

The final registration will be granted in FORM GST REG-06 if the proper officer found that the information and the particulars furnished in the application is correct and complete. As per clause (c) of sub-rule (2) of Rule 24, it will be available on GSTN i.e. common portal.  

e) Deemed Registration:

 

As per sub-rule (3A) of Rule 24, where neither certificate of registration has been made available within 15 days from the date of furnishing information and particulars are already in FORM GST REG-06 Nor any notice has been issued in FORM GST REG-27, then registration shall be deemed to have been granted. Further, the said certificate of registration, duly signed or verified through electronics verification code, shall be made available to the registered person on the common portal.  

f) Show Cause Notice:

 

If the information and particulars are not found correct, then the officer will issue a show cause notice in FORM GST REG-27.  

g) Cancellation of Provisional Registration:

 

A reasonable opportunity of being heard will be given, after which the provisional registration will be cancelled in FORM GST REG-28. Time limit for cancellation of provisionally registrations has been increased to 30-9-2017 through an amendment in Rule 24. The amendment is effective from 22-7-2017.  

h) Withdrawal of Show Cause Notice:

 

If the applicant’s reply is found satisfactory and after according an opportunity of personal hearing, the show cause notice issued will be withdrawn by issuing an order in FORM GST REG-20. If the registered person files an application stating that he is not liable to be registered under Section 22 or Section 24 of the CGST Act then the Provisional Certificate of registration shall be deemed to have not been issued.

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