Migration of registrations establishes provisional enrolment and verification procedures via common portal with possible cancellation for non-compliance. Migration requires enrolment on the Common Portal to obtain a provisional registration with GSTIN after validating e-mail and mobile number; provisional registrants must file an electronically signed application with prescribed information and documents within the statutory period, after which the proper officer will either issue a final registration certificate if particulars are correct or, following a show-cause notice and opportunity of hearing, cancel the provisional registration. Persons not liable may apply electronically for cancellation and the officer shall cancel after enquiry.
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Provisions expressly mentioned in the judgment/order text.
Migration of registrations establishes provisional enrolment and verification procedures via common portal with possible cancellation for non-compliance.
Migration requires enrolment on the Common Portal to obtain a provisional registration with GSTIN after validating e-mail and mobile number; provisional registrants must file an electronically signed application with prescribed information and documents within the statutory period, after which the proper officer will either issue a final registration certificate if particulars are correct or, following a show-cause notice and opportunity of hearing, cancel the provisional registration. Persons not liable may apply electronically for cancellation and the officer shall cancel after enquiry.
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