Migration of existing registrations: provisional enrolment and verification process leading to deemed registration if unchallenged. Persons (except TDS deductors and Input Service Distributors) with PAN must enrol on the common portal and receive provisional registration in FORM GST REG-25. They must file FORM GST REG-26 with specified information within three months (or extended time) for verification; if accepted, FORM GST REG-06 is issued. If information is absent or incorrect, the proper officer may issue FORM GST REG-27 and cancel provisional registration by FORM GST REG-28 after hearing; withdrawal is possible by FORM GST REG-20. If no cancellation notice is issued within fifteen days after filing, registration is deemed granted. Cancellation by applicants not liable is available via FORM GST REG-29.
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.
Migration of existing registrations: provisional enrolment and verification process leading to deemed registration if unchallenged.
Persons (except TDS deductors and Input Service Distributors) with PAN must enrol on the common portal and receive provisional registration in FORM GST REG-25. They must file FORM GST REG-26 with specified information within three months (or extended time) for verification; if accepted, FORM GST REG-06 is issued. If information is absent or incorrect, the proper officer may issue FORM GST REG-27 and cancel provisional registration by FORM GST REG-28 after hearing; withdrawal is possible by FORM GST REG-20. If no cancellation notice is issued within fifteen days after filing, registration is deemed granted. Cancellation by applicants not liable is available via FORM GST REG-29.
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