Rule 24. Migration of persons registered under the
existing law. -
(1) (a) Every person, other than a person deducting
tax at source or an Input Service Distributor, registered under an existing law
and having a Permanent Account Number issued under the provisions of the
Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by
validating his e-mail address and mobile number, either directly or through a
Facilitation Centre notified by the Commissioner.
(b) Upon enrolment under clause (a), the said person
shall be granted registration on a provisional basis and a certificate of
registration in FORM GST REG-25, incorporating the Goods and Services Tax
Identification Number there in, shall be made available to him on the common
portal:
Provided that a taxable person who has been granted
multiple registrations under the existing law on the basis of a single
Permanent Account Number shall be granted only one provisional registration
under the Act:
1[****]
(2) (a) Every person who has been granted a
provisional registration under sub-rule (1) shall submit an application
electronically in FORM GST REG-26, duly signed or verified through electronic
verification code, along with the information and documents specified in the
said application, on the common portal either directly or through a
Facilitation Centre notified by the Commissioner.
(b) The information asked for in clause (a) shall be
furnished within a period of three months or within such further period as may
be extended by the Commissioner in this behalf.
(c) If the information and the particulars furnished
in the application are found, by the proper officer, to be correct and
complete, a certificate of registration in FORM GST REG-06 shall be made
available to the registered person electronically on the common portal.
(3) Where the particulars or information specified in
sub-rule (2) have either not been furnished or not found to be correct or
complete, the proper officer shall, after serving a notice to show cause in
FORM GST REG-27 and after affording the person concerned a reasonable
opportunity of being heard, cancel the provisional registration granted under
sub-rule (1) and issue an order in FORM GST REG-28 :
Provided that the show cause notice issued in FORM GST
REG-27 can be withdrawn by issuing an order in FORM GST REG-20, if it is found,
after affording the person an opportunity of being heard, that no such cause
exists for which the notice was issued.
2[(3A) Where a certificate of registration has not
been made available to the applicant on the common portal within a period of
fifteen days from the date of the furnishing of information and particulars
referred to in clause (c) of sub-rule (2) and no notice has been issued under
sub-rule (3) within the said period, the registration shall be deemed to have
been granted and the said certificate of registration, duly signed or verified
through electronic verification code, shall be made available to the registered
person on the common portal.]
(4) Every person registered under any of the existing
laws, who is not liable to be registered under the Act may, 3[on or before
4[31st March, 2018]], at his option, submit an application electronically in
FORM GST REG-29 at the common portal for the cancellation of registration
granted to him and the proper officer shall, after conducting such enquiry as
deemed fit, cancel the said registration.
