Meaning of Migration to GST

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, which unless replaced by a final certificate of registration under sub-section (2), shall be liable to be cancelled if the conditions so prescribed are not complied with.

The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed.

The certificate of registration issued to a person under sub-section (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 22 or section 24.

Provisional Registration

On enrollment, the taxpayer will get a provisional certificate of registration in FORM GST REG-25, which will have the GSTIN.
If the taxpayer has had multiple registrations under the previous law on the basis of a single PAN, he will now be granted only one provisional registration under GST.
A person with centralized registration under service tax will be granted only one GST provisional registration in the State which he is registered under the service tax.

Final Registration

If the person is liable to register under GST (or wishes to voluntarily register under GST), then he will submit an application electronically in FORM GST REG–26. Any information must be furnished within a period of three months.
If the information is correct and complete, the final GST registration will be given in FORM GST REG-06.
If the information is not correct, then the officer will issue a show cause notice in FORM GST REG-27. A reasonable opportunity of being heard will be given, after which the provisional registration will be cancelled in FORM GST REG-28.
If the applicant’s reply is satisfactory, the show cause notice issued can be nullified by issuing an order in FORM GST REG- 20.

Cancel Provisional Registration

If a person who is registered under any of the existing laws, is not liable to be registered under GST then can cancel his provisional registration within 30 days from the appointed day.
He has to submit an application electronically in FORM GST REG-29 at the Common Portal for cancellation of the registration granted to him.
The officer will then cancel the registration after conducting an enquiry.

The information on Migration to GST is detailed above. Comment below your thoughts on Migration to GST.

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