GST Migration

We have already covered on migration to GST. In this article, we will go through the process of migration to GST, including the provisional registration and final registration.

Every taxpayer registered under excise/VAT/service tax will enroll on the Common Portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the commissioner 

Provisional Registration

• On enrollment, the taxpayer will get a provisional certificate of registration in FORM GST REG-25, which will have the GSTIN
• If the taxpayer has had multiple registrations under the previous law on the basis of a single PAN, he will now be granted only one provisional registration under GST
• A person with centralized registration under service tax will be granted only one GST provisional registration in the State which he is registered under the service tax 
• Final
• Registration
• If the person is liable to register under GST (or wishes to voluntarily register under GST), then he will submit an application electronically in FORM GST REG–26. Any information must be furnished within a period of three months
• If the information is correct and complete, the final GST registration will be given in FORM GST REG-06
• If the information is not correct, then the officer will issue a show cause notice in FORM GST REG-27. A reasonable opportunity of being heard will be given, after which the provisional registration will be cancelled in FORM GST REG-28
• If the applicant’s reply is satisfactory, the show cause notice issued can be nullified by issuing an order in FORM GST REG- 20 
• Cancel
• Provisional
• Registration
• If a person who is registered under any of the existing laws, is not liable to be registered under GST then can cancel his provisional registration within 30 days from the appointed day
• He has to submit an application electronically in FORM GST REG-29 at the Common Portal for cancellation of the registration granted to him
• The officer will then cancel the registration after conducting an enquiry