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        GST - States

        Section 139 - Migration of existing taxpayers.

        West Bengal Goods and Services Tax Act, 2017
        Chapter XX
        TRANSITIONAL PROVISIONS

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        Provisional registration under GST: certificates issued to existing PAN-holders subject to conditions and possible cancellation. Migration requires issuance of a provisional certificate of registration to persons registered under existing laws with a valid PAN, subject to prescribed form, manner and conditions, and liable to cancellation for non-compliance; procedures and conditions for a final certificate are prescribed. A provisional certificate is deemed not issued if cancelled following an application by the person asserting non-liability to registration.
                          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: certificates issued to existing PAN-holders subject to conditions and possible cancellation.

                                Migration requires issuance of a provisional certificate of registration to persons registered under existing laws with a valid PAN, subject to prescribed form, manner and conditions, and liable to cancellation for non-compliance; procedures and conditions for a final certificate are prescribed. A provisional certificate is deemed not issued if cancelled following an application by the person asserting non-liability to registration.


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