Rule 24 of CGST Rules -Migration of persons registered under the existing law

Rule 24 of CGST Rules -Migration of persons registered under the existing law

(updated as on 15.11.2017)

(1)

(a) Every person, otherthan a person deducting tax at source or an Input Service Distributor, registered under anexisting law and having a Permanent Account Number issued under the provisions of theIncome-tax Act, 1961 (Act 43 of 1961) shall enroll on the common portal by validatinghis 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 registrationon a provisional basis and a certificate of registration in FORM GST REG-25,incorporating the Goods and Services Tax Identification Number therein, shall be madeavailable to him on the common portal:

Provided that a taxable person who has been granted multiple registrations underthe existing law on the basis of a single Permanent Account Number shall be granted onlyone provisional registration under the Act:

(2)

(a) Every person who has been granted a provisional registration under sub-rule (1)shall submit an application electronically in FORM GST REG26, duly signed orverified through electronic verification code, along with the information and documentsspecified in the said application, on the common portal either directly or through aFacilitation Centre notified by the Commissioner.

(b) The information asked for in clause (a) shall be furnished within a period ofthree months or within such further period as may be extended by the Commissioner inthis behalf.

(c) If the information and the particulars furnished in the application are found, bythe proper officer, to be correct and complete, a certificate of registration in FORM GSTREG-06 shall be made available to the registered person electronically on the commonportal.

(3) Where the particulars or information specified in sub-rule (2) have either not beenfurnished or not found to be correct or complete, the proper officer shall, after serving anotice to show cause in FORM GST REG-27 and after affording the person concerned areasonable opportunity of being heard, cancel the provisional registration granted undersub-rule (1) and issue an order in FORM GST REG-28: (3A) Where a certificate of registration has not been made available to the applicant onthe common portal within a period of fifteen days from the date of the furnishing ofinformation and particulars referred to in clause (c) of sub-rule (2) and no notice has beenissued under sub-rule (3) within the said period, the registration shall be deemed to havebeen granted and the said certificate of registration, duly signed or verified throughelectronic verification code, shall be made available to the registered person on thecommon portal. Provided that the show cause notice issued in FORM GST REG- 27 can bewithdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording theperson an opportunity of being heard, that no such cause exists for which the notice wasissued. (4) Every person registered under any of the existing laws, who is not liable to beregistered under the Act may, on or before [31st December, 2017,(Substituted for 30th October, 2017 vide Notification 51/2017-Central Tax dated 28.10.2017)at his option, submitan application electronically in FORM GST REG-29 at the common portal for thecancellation of registration granted to him and the proper officer shall, after conductingsuch inquiry as deemed fit, cancel the said registration.

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CHAPTER III

REGISTRATION

Chapter IIIof CGST Rules, 2017 consists of nineteen rules relating toREGISTRATIONRULES under the GST regime. All this rules are available for your ready reference. Rule 8 :Application for registration Rule 9 :Verification of the application and approval Rule 10 :Issue of registration certificate Rule 11 :Separate registration for multiple business verticals within a State or a Union territory Rule 12 :Grant of registration to persons required to deduct tax at source or to collect tax atsource Rule 13 :Grant of registration to non-resident taxable person Rule 14 :Grant of registration to a person supplying online information and database accessor retrieval services from a place outside India to anon-taxable online recipient Rule 15 :Extension in period of operation by casual taxable person and non-resident taxableperson Rule 16 : Suo moto registration Rule 17 :Assignment of Unique Identity Number to certain special entities Rule 18 :Display of registration certificate and Goods and Services Tax IdentificationNumber on the name board Rule 19 :Amendment of registration Rule 20 :Application for cancellation of registration Rule 21 :Registration to be cancelled in certain cases Rule 22 :Cancellation of registration Rule 23 :Revocation of cancellation of registration Rule 24 :Migration of persons registered under the existing law Rule 25 :Physical verification of business premises in certain cases Rule 26 :Method of authentication

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