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.

Posted by Accounting & Taxation at 12:09 AM

Labels: GST