The Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Rules, 2017
Chapter-III Registration
Rule 24: Migration of persons registered under the existing law.
24. (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 Commissioner.
(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:
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(2) (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 Commissioner.
(b) 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.
(c) If the information and the particulars furnished in the application are found, by the proper officerc1, 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.
(3) 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 officerc1 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:
Provided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the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.
2[(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 (c) 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.]
(4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, 3[on or before 31st March, 2018], 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 officerc1 shall, after conducting such enquiry as deemed fit, cancel the said registration.
References
Enforcement:
Enforced w.e.f. June 22, 2017 [Notification No. G.S.R. 610(E) dated 19.06.2017].
Amendments:
1. Substituted by Central Goods and Services Tax (Amendment) Rules, 2017 vide Notification No. 7/2017-Central Tax dated 27.06.2017, w.e.f. 22.06.2017, for the proviso:
“Provided further that a person having centralised registration under the provisions of Chapter V of the Finance Act, 1994 (32 of 1994) shall be granted only one provisional registration in the State or Union territory in which he is registered under the existing law.”.
2. Inserted by Central Goods and Services Tax (Amendment) Rules, 2017 vide Notification No. 7/2017-Central Tax dated 27.06.2017, w.e.f. 22.06.2017.
3. Substituted by:
- Central Goods and Services Tax (Fourth Amendment) Rules, 2017 vide Notification No. 17/2017-Central Tax dated 27th July, 2017, w.e.f. 22.07.2017, for the words “within a period of thirty days from the appointed day”, the words “30th September“.
- Central Goods and Services Tax (Eighth Amendment) Rules, 2017 vide Notification No. 36/2017-Central Tax dated 29th September, 2017, w.e.f. 29.09.2017, for the words “30th September“, the words “31st October”.
- Central Goods and Services Tax (Eleventh Amendment) Rules, 2017 vide Notification No. 51/2017-Central Tax dated 28th October, 2017, w.e.f. 28.10.2017, for the words “on or before 31st October, 2017”, the words “on or before 31st December, 2017”.
- Central Goods and Services Tax (Amendment) Rules, 2018 vide Notification No. 3/2018-Central Tax dated 23rd January, 2018, w.e.f. 23.01.2018, for the words “31st December, 2017”, the words “31st March, 2018”.
Circular:
C1. Proper officer for provisions relating to Registration and Composition levy, refer Circular No.1/1/2017 dated 26.06.2017.