Mandatory GST Enrollment with PAN for Registrants; Complete FORM GST REG-26 for Full Registration within Three Months

Every person registered under an existing law, except those deducting tax at source or Input Service Distributors, must enroll on the common portal using their Permanent Account Number. Upon enrollment, they receive provisional registration and a certificate in FORM GST REG-25. They must submit FORM GST REG-26 with required information within three months. If details are correct, a certificate in FORM GST REG-06 is issued. If details are incomplete, provisional registration may be canceled after a show cause notice. If no certificate or notice is issued within fifteen days, registration is deemed granted. Those not liable under the Act can apply for cancellation by March 31, 2018.

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