https://www.taxtmi.com/article/detailed?id=7126 The author asserts that GST migration enrolment is a mandatory administrative obligation for all dealers registered under State commercial tax regimes, requiring submission of entity information (constitution, premises, directors, authorised persons). Submission is provisional and not conclusive of statutory liability, but non compliance with data requests under existing commercial tax provisions may attract departmental action or penalty. Practical issues include inability of unregistered dealers to enrol and questions about penalties or surrender of provisional registrations while the GST statute remains in draft form. en-us Thu, 15 Dec 2016 10:25:26 +0530 Thu, 15 Dec 2016 12:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7126 The author asserts that GST migration enrolment is a mandatory administrative obligation for all dealers registered under State commercial tax regimes, requiring submission of entity information (constitution, premises, directors, authorised persons). Submission is provisional and not conclusive of statutory liability, but non compliance with data requests under existing commercial tax provisions may attract departmental action or penalty. Practical issues include inability of unregistered dealers to enrol and questions about penalties or surrender of provisional registrations while the GST statute remains in draft form. Articles Goods and Services Tax - GST Thu, 15 Dec 2016 10:25:26 +0530 https://www.taxtmi.com/article/detailed?id=7126