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This article is all about the migration provisions under GST of taxpayers who were earlier registered under Central Excise and Service Tax. Here, we will elaborate on the preconditions for such migration as well as step by step guide to complete their GST registration.
Migration under GST is the process of issuing provisional GSTIN to existing taxpayers that are registered under the indirect laws like Central Excise and Service Tax[1]. It is undertaken so as to help taxpayers to effortlessly shift to GST.
One of the most important points to be considered is that GST registration is based on the Permanent Account Number of the taxpayer. Every taxpayer registered under these old laws is provided with a provisional ID and password by the CBEC, which is to be used for migration to GST. However, this Provisional ID will only be issued to taxpayers who have PAN associated with their registrations.
Provisional Id will not be provided to any dealer or trader included in the following list:
All the migration provisions under GST for existing taxpayers from old laws to the new Goods and Service Tax law are provided under RULE 24 of the CGST Rules, 2017 under the head of Registration. These rules state that the migration process is divided into two stages:
The registration may be cancelled on the happening of following events:
It may be noted that if there is a taxpayer who is not liable to be registered under GST, and wishes to withdraw his Provisional registration, then he will be required to file an application for the same in FORM GST REG-29 electronically on the common portal.
If any taxpayer fails to migrate as per the Migration Provisions under GST, till the specified last date, then the only option they are left with is to go ahead with fresh online GST registration. In case you have any query with respect to GST related laws, contact Enterslice.
Read our article: GST Practitioner – Enrollment and Responsibilities
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