GST migration rules require enrolment, provisional registration, verification of particulars, and final registration or cancellation under prescribed forms. Migration of persons registered under an existing law to GST requires eligible registrants to enrol on the common portal, obtain provisional registration and a GSTIN in FORM GST REG-25, and then submit FORM GST REG-26 with the prescribed particulars. If the information is correct and complete, final registration is issued in FORM GST REG-06; if not, the provisional registration may be cancelled after notice and hearing. Registration is deemed granted if no certificate is issued and no notice is served within fifteen days, and persons not liable to registration may seek cancellation in 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.
GST migration rules require enrolment, provisional registration, verification of particulars, and final registration or cancellation under prescribed forms.
Migration of persons registered under an existing law to GST requires eligible registrants to enrol on the common portal, obtain provisional registration and a GSTIN in FORM GST REG-25, and then submit FORM GST REG-26 with the prescribed particulars. If the information is correct and complete, final registration is issued in FORM GST REG-06; if not, the provisional registration may be cancelled after notice and hearing. Registration is deemed granted if no certificate is issued and no notice is served within fifteen days, and persons not liable to registration may seek cancellation in FORM GST REG-29.
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