https://www.taxtmi.com/forum/issue?id=118641 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. en-us Wed, 12 Jul 2023 15:20:11 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118641 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. Discussion-Forum GST Wed, 12 Jul 2023 15:20:11 +0530 https://www.taxtmi.com/forum/issue?id=118641