Section 139 of CGST Act

Migration of existing taxpayers

• Enforced w.e.f. 22-6-2017.
• See Rule 24 of the CGST Rules, 2017 and Form Nos. GST-REG 25 to GST-REG 29 of the CGST Rules, 2017.
• For persons who did not file complete form GST REG-26 of the CGST Rules, 2017 but received only a Provisional Identification Number (PID) till 31-12-2017 may now apply for GSTIN, See Notification No. 31/2018- Central tax, dated 6-8-2018.

Section 139 (1)

On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number 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.

Section 139 (2)

The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed.

Section 139 (3)

The certificate of registration issued to a person under sub-section (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 22 or section 24.