Migration Of existing taxpayers Section 139 - GST Ready Reckoner - GST

Migration Of existing taxpayers Excise,Value Added Tax, ServiceTax etc will be issued a provisional certificate As per Section 139(1) On and from the appointed day, every person registered under any of the existing laws and having a valid PAN shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless replaced by a final certificate of registration under sub-section (2), shall be liable to be cancelled if the conditions so prescribed are not complied with Final Registration subjected to conditions As per Section 139(2) Basis of verification of documents submitted for provisional registration, final registration certificate will be issued Deemed cancellation of provisional Registration As per Section 139(3) The provisional certificate issued is deemed to be canceled if the registration is not required under Section 22 - Persons liable for registration or Section 24 Compulsory registration in certain cases .