{"id":214,"date":"2016-06-15T15:55:41","date_gmt":"2016-06-15T10:25:41","guid":{"rendered":""},"modified":"2016-06-15T15:55:41","modified_gmt":"2016-06-15T10:25:41","slug":"migration-of-existing-taxpayers-to-gst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=214","title":{"rendered":"Migration of existing taxpayers to GST"},"content":{"rendered":"<p>Migration of existing taxpayers to GST<br \/>Section 142<br \/>Bill  <br \/>TRANSITIONAL PROVISIONS<br \/>MODEL GST LAW &#8211; GOODS AND SERVICES TAX ACT, 2016 &#8211; Draft June 2016<br \/>142. Migration of existing taxpayers to GST<br \/>\n(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.<br \/>\n(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:<br \/>\nProvided 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.<br \/>\n(3) Every person to whom a certificate of regi<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=21672\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Migration of existing taxpayers to GSTSection 142Bill TRANSITIONAL PROVISIONSMODEL GST LAW &#8211; GOODS AND SERVICES TAX ACT, 2016 &#8211; Draft June 2016142. 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=214\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Migration of existing taxpayers to GST&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-214","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/214","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=214"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/214\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}