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LEGAL PROVISIONS RELATING TO MIGRATION OF EXISTING TAX PAAYERS

Goods and Services Tax - GST - Dated:- 10-1-2017 - Model GST Law : Sec 166. Migration of existing taxpayers to GST (1) On the appointed day, every person registered under any of the earlier laws and having a valid PAN shall be issued a certificate of registration on a provisional basis in such form and manner as may be prescribed. (2) The certificate of registration issued under sub-section (1) shall be valid for a period of six months from the date of its issue: PROVIDED that the said validity .....

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s by the Central/State Government. (5) The certificate of registration issued to a person under sub-section (1) may be cancelled if such person fails to furnish, within the time specified under subsection (2), the information prescribed under sub-section (3). (6) The certificate of registration issued to a person under sub-section (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registr .....

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rson registered under an earlier law and having a Permanent Account Number issued under the Income Tax Act, 1961 (Act 43 of 1961) shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG- 21, incorporating the Goods and Services Tax Identification Number (GSTIN) therein, shall be made available on the Common Portal. (2)(a) Every person who has been granted a provisional registration under subrule (1) shall submit an application electronically in FORM .....

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