Provisional registration under GST converts to final registration upon prescribed information being furnished; non compliance permits cancellation. Migration to GST issues provisional certificates to persons registered under earlier laws on the appointed day; these certificates are time limited and may be extended. Registrants must furnish prescribed information within the validity period; on furnishing, the provisional certificate becomes a final certificate of registration subject to section 19. Failure to furnish information permits cancellation, and registration is deemed not issued if cancelled following an application asserting non liability under section 19.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Provisional registration under GST converts to final registration upon prescribed information being furnished; non compliance permits cancellation.
Migration to GST issues provisional certificates to persons registered under earlier laws on the appointed day; these certificates are time limited and may be extended. Registrants must furnish prescribed information within the validity period; on furnishing, the provisional certificate becomes a final certificate of registration subject to section 19. Failure to furnish information permits cancellation, and registration is deemed not issued if cancelled following an application asserting non liability under section 19.
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