Friday, June 23, 2017

gst migration of existing tax payers

Sec:139 of the GST Act and Rule 17 of GST Registration Rules:

  • Every Registered person under present Law, with a valid PAN will be issued a provisional registration certificate under GST in FORM GST REG-25. 

  • Such Registration will be issued when such person enrols on Common Portal by validating his email address and mobile number.

  • Person with Single PAN will be issued a single provisional registration. 

  • Person with Centralized Registration will be given single provisional registration in the State where he is Registered now.

  • Further information shall be provided within 3 months in FORM GST REG-26.

  • Person who want to exit from GST can apply for cancellation within 30 days from the appointed date.


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