Migration of existing taxpayers to GST
Section 142
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
142. Migration of existing taxpayers to GST
(1) On the appointed day, every person registered under any of the earlier laws 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 regi
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