Section 139 of CGST Act,2017 Migration ofexistingtaxpayers

Section 139 of CGST Act,2017 Migration ofexistingtaxpayers Section 139 of CGST Act,2017 from bare act : (1) On and from the appointed day, e

Ankita Khetan

Nov 14, 2017

Last update on Nov 14, 2017

Section 139 of CGST Act,2017 Migration ofexistingtaxpayers Section 139 of CGST Act,2017 from bare act : (1) On and from the appointed day, every person registered under any of theexisting laws and having a valid Permanent Account Number shall be issued a certificate ofregistration on provisional basis, subject to such conditions and in such form and manner asmay be prescribed, which unless replaced by a final certificate of registration undersub-section (2), shall be liable to be cancelled if the conditions so prescribed are not compliedwith. (2) The final certificate of registration shall be granted in such form and manner andsubject to such conditions as may be prescribed. (3) The certificate of registration issued to a person under sub-section (1) shall bedeemed to have not been issued if the said registration is cancelled in pursuance of anapplication filed by such person that he was not liable to registration under section 22 orsection 24.

CHAPTER XX

TRANSITIONAL PROVISIONS

Chapter XX of the CGST Act,2017 covers four sections relating to TRANSITIONAL PROVISIONunder GST. All thesesections from the CGST Act,2017 are available for your ready reference.

Section 139 : Migration ofexistingtaxpayers Section 140 : Transitional arrangements for input tax credit Section 141 :Transitional provisions relating to job work Section 142 :Miscellaneous transitional provisions