GST Migration

Every taxpayer registered under excise/VAT/service tax will enroll on the Common Portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the commissioner.

Migration To GST

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.

    Note: EVC is Electronic Verification Code, a new mode of electronic verification based on Aadhar card. All forms uploaded on GST Portal must either be signed or verified through EVC.

    What Will Happen if an Existing Person is Required to Migrate to GST but Does Not Do So?

    Then he will not be eligible to claim the input tax credit of excise & VAT paid on stock. If he does not register under GST (even though he is liable to), then he has committed an offence, and will be liable to a penalty.

                                                      Migration to GST – Summary