https://www.taxtmi.com/article/detailed?id=7367 Section 22(2) mandates that persons registered under existing laws immediately before the appointed day be registered under GST, producing automatic provisional migration; coupled with limited statutory grounds for cancellation and system based migration processes, this creates ambiguity for taxpayers whose turnover falls below the GST exemption threshold and may impede surrender or cancellation of provisional registrations without clear administrative clarification. en-us Tue, 11 Apr 2017 12:42:22 +0530 Tue, 11 Apr 2017 12:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7367 Section 22(2) mandates that persons registered under existing laws immediately before the appointed day be registered under GST, producing automatic provisional migration; coupled with limited statutory grounds for cancellation and system based migration processes, this creates ambiguity for taxpayers whose turnover falls below the GST exemption threshold and may impede surrender or cancellation of provisional registrations without clear administrative clarification. Articles Goods and Services Tax - GST Tue, 11 Apr 2017 12:42:22 +0530 https://www.taxtmi.com/article/detailed?id=7367