Rule 24 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 24 – 24. Migration of persons registered under the existing law.- (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 Servi
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l 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 officer, 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 officer 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 und
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hrough 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 5[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 officer shall, after conducting such enquiry as deemed fit, cancel the said registration. ******************** Notes:- 1. Omitted vide Not.07/2017 – Dated 27-6-2017, before it was read as, "Provided further that a person having centralised registration under the provisions of Chapter V of the Finance Act, 1994 (32 of 1994) s
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