Section 139
Migration of existing taxpayers.
GST
TRANSITIONAL PROVISIONS
Section 139 of Central Goods And Services Tax Act, 2017
CHAPTER XX
\nTRANSITIONAL PROVISIONS
\nMigration of existing taxpayers.
\n139. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, <\/p>\n
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