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        Question 33 - Whether all assessees/dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration?

        FAQ on GST dated 21.9.2016 based on Draft Model GST
        Chapter 3
        Registration

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        GST registration migration: existing registrants will be migrated to GSTN and must submit documents or face cancellation. Existing taxpayers under central excise, service tax or VAT will be migrated to the GSTN and issued a GSTIN and password; they must submit prescribed registration documents within a specified period or face cancellation. Service tax assessees with centralized registration must apply afresh in each State where they operate.
                          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.

                                GST registration migration: existing registrants will be migrated to GSTN and must submit documents or face cancellation.

                                Existing taxpayers under central excise, service tax or VAT will be migrated to the GSTN and issued a GSTIN and password; they must submit prescribed registration documents within a specified period or face cancellation. Service tax assessees with centralized registration must apply afresh in each State where they operate.


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