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.