Provisional ID under GST

[chetan jadhav]

A person was registered under service tax regime. His turnover never crossed Rs 20 lacs in service tax as well as GST regime thereafter.

He was alloted Provisional ID by service tax department but he did not migrate to GST. GSTIN Status as per GST portal as on date for provisional registartion granted is "Not Migrated".

Thereafter he took registartion in Year 2021 and continued therefater.

Query is -

1. What would be his status for period July 2017 to 2021 - ( IMHO, he is unregistered person during this period as he never migrated to GST)

2. Weather he is liable for tax during the above period (IMHO - He is not liable to tax as he was unregistered during the period and his tunover was less than Rs 20 Lacs)

Kindly advise.

Regards,

AI Summary

Liability to register under migration rules may impose GST obligations from appointed day despite low turnover.
Issue: whether a person registered under the erstwhile service tax law who did not migrate and whose turnover remained below the threshold is liable to GST from the appointed day until registration in 2021. Key statutory provisions considered include Section 22(2) (liability for those registered under existing laws), Section 139 (provisional migration and deemed cancellation), Rule 24 (cancellation of provisional IDs), and definitions of "taxable person" and "registered person." Two competing views emerge: one treating migration as creating immediate and continuing liability; the other treating provisional migration as procedural, preserving threshold exemption absent final registration.