Migration of persons registered under the existing law with GST

Rule-24 of CGST Rules 2017

24. Migra­tion of per­sons reg­is­tered under the exist­ing law.- 

(1) (a) Every per­son, oth­er than a per­son deduct­ing tax at source or an Input Ser­vice Dis­trib­u­tor, reg­is­tered under an exist­ing law and hav­ing a Per­ma­nent Account Num­ber issued under the pro­vi­sions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the com­mon por­tal by val­i­dat­ing his e‑mail address and mobile num­ber, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the

(b) Upon enrol­ment under clause (a), the said per­son shall be grant­ed reg­is­tra­tion on a pro­vi­sion­al basis and a cer­tifi­cate of reg­is­tra­tion in FORM GST REG-25, incor­po­rat­ing the Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber there­in, shall be made avail­able to him on the com­mon portal:

Pro­vid­ed that a tax­able per­son who has been grant­ed mul­ti­ple reg­is­tra­tions under the exist­ing law on the basis of a sin­gle Per­ma­nent Account Num­ber shall be grant­ed only one pro­vi­sion­al reg­is­tra­tion under the Act:

• (a) Every per­son who has been grant­ed a pro­vi­sion­al reg­is­tra­tion under sub-rule (1) shall sub­mit an appli­ca­tion elec­tron­i­cal­ly in FORM GST REG–26, duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code, 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

 

• The infor­ma­tion asked for in clause (a) shall be fur­nished with­in a peri­od of three months or with­in such fur­ther peri­od as may be extend­ed by the Com­mis­sion­er in this behalf.
• 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 per­son elec­tron­i­cal­ly on the com­mon portal.
• Where the par­tic­u­lars or infor­ma­tion spec­i­fied in sub-rule (2) have either not been fur­nished or not found to be cor­rect or com­plete, the prop­er offi­cer shall, after serv­ing a notice to show cause in FORM GST REG-27 and after afford­ing the per­son con­cerned a rea­son­able oppor­tu­ni­ty of being heard, can­cel the pro­vi­sion­al reg­is­tra­tion grant­ed under sub-rule (1) and issue an order in FORM GST REG-28:

(3A) Where a cer­tifi­cate of reg­is­tra­tion has not been made avail­able to the appli­cant on the com­mon por­tal with­in a peri­od of fif­teen days from the date of the fur­nish­ing of infor­ma­tion and par­tic­u­lars referred to in clause © of sub-rule (2) and no notice has been issued under sub-rule (3) with­in the said peri­od, the reg­is­tra­tion shall be deemed to have been grant­ed and the said cer­tifi­cate of reg­is­tra­tion, duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code, shall be made avail­able to the reg­is­tered per­son on the com­mon portal.

Pro­vid­ed that the show cause notice issued in FORM GST REG- 27 can be with­drawn by issu­ing an order in FORM GST REG- 20, if it is found, after afford­ing the per­son an oppor­tu­ni­ty of being heard, that no such cause exists for which the notice was issued.

Every per­son reg­is­tered under any of the exist­ing laws, who is not liable to be reg­is­tered under the Act may, with­in a peri­od of thir­ty days from the appoint­ed day, at his option, sub­mit an appli­ca­tion elec­tron­i­cal­ly in FORM GST REG-29 at the com­mon por­tal for the can­cel­la­tion of reg­is­tra­tion grant­ed to him and the prop­er offi­cer shall, after con­duct­ing such enquiry as deemed fit, can­cel the said registration.