LEGAL PROVISIONS RELATING TO MIGRATION OF EXISTING TAX PAAYERS
GST
Dated:- 10-1-2017
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 is
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on 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
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n 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) Ev
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