LEGAL PROVISIONS RELATING TO MIGRATION OF EXISTING TAX PAYERS
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 period may be
extended for such further period as the Central/State Government may, on the
recommendation of the Council, notify
(3) Every person to whom a certificate of registration has been issued under
subsection (1) shall, within the period specified under sub-section (2), furnish such
information as may be prescribed.
(4) On furnishing of such information, the certificate of registration issued under
subsection (1) shall, subject to the provisions of section 23, be granted on a final
basis 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 registration under section 23.
(7) A person to whom a certificate of registration has been issued on a provisional basis
and who is eligible to pay tax under section 9, may opt to do so within such time and in
such manner as may be prescribed:
PROVIDED that where the said person does not opt to pay tax under section 9 within the
time prescribed in this behalf, he shall be liable to pay tax under section 8.
Draft Registration Rules
Rule 14. Migration of persons registered under Earlier Law
(1) Every person 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 GST REG–20, duly signed, along with
the information and documents specified in the said application, on the Common
Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner.
(b) The information asked for in clause (a) shall be furnished within the period specified in
section 142 or within such further period as may be extended by the Board or Commissioner
in this behalf
(c) If the information and the particulars furnished in the application are found, by the proper
officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be
made available to the registered taxable person electronically on the Common Portal.
(3) Where the particulars and/or information specified in sub-rule (2) have either not been
furnished or not found to be correct or complete, the proper officer shall cancel the provisional
registration granted under sub-rule (1) and issue an order in FORM GST REG-22:
Provided that no provisional registration shall be cancelled as aforesaid without serving a
notice to show cause in FORM GST REG-23 and without affording the person concerned a
reasonable opportunity of being heard.
(4) Every person registered under any of the earlier laws, who is not liable to be registered
under the Act may, at his option, file electronically an application in FORM GST REG-24
at the Common Portal for cancellation of the registration granted provisionally to him
and the proper officer shall, after conducting such enquiry as deemed fit, ca