Migration of existing taxpayers to GST
Section 166
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
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, no
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