Please find below the process of Migration of existing Taxpayers to GST:

1. Creation of User ID & Password on Common Portal

The first and foremost step for migration to GST is provisional ID and password as given to the taxpayer by respective State Vat department through dealer’s login.

2. Issuance of Provisional Certificate of Registration

Every person* registered under an earlier Law shall be granted registration on Provisional basis and certificate of registration shall be in Form GST REG- 21, incorporating the Goods and Services Tax Identification Number (GSTIN) therein, shall be made available on a common portal.

*For issuing certificate of registration, every person shall have a Permanent Account Number (PAN) issued under Income Tax Act, 1961 (Act 43 of 1961).

3. Validity of Certificate of Registration

The provisional certificate of Registration issued above shall be valid for the period of 6 months* from the date of its issue.

*said period may get extended for such further period by the Central/ State Government on the recommendation of the Council, notify.

4. Furnishing of Information

Every person who are granted provisional certificate of Registration shall furnish such information*, within such time period** as may be prescribed.

*by submitting an application in Form GST REG-20, duly signed, together with such information and such document(s) as may prescribed therein.

**as specified under section 142 or such further period as may be extended by the Board or Commissioner.

5. Verification of Application

After verification of application by Proper Officer, there will be following two cases:

  • If Proper Officer satisfies

After the information/ document(s) furnished in Form GST REG-20, if Proper Officer find the information correct and complete, then certificate of registration shall be issued in Form GST REG-06.

  • If Proper Officer dissatisfies

After the information/ document(s) furnished, in Form GST REG-20, if Proper Officer find the information incorrect or incomplete or required information are not provided, provisional certificate of registration shall be cancelled and Proper Officer shall issue an order in Form GST REG-22.

6. The provisional certificate of Registration 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 19.

Mode of Signature and who are Competent to sign:

Every applications (or any other document) shall be filled electronically at the Common Portal through digital (electronic) signature as specified under Information Technology Act, 2000 (21 of 2000)

a. In case of individual, by himself or his authorised person and in case he is mentally incapacitated, then his guardian or any other competent person;

b. In case of HUF, by a Karta or if he is absent from India or mentally incapacitated, any other adult member or by the authorized signatory;

c. In case of a Company, by the CEO or authorised signatory;

d. In case of firm, by any partner (not being minor) or the authorised signatory;

e. In case of Trust, by the trustee or the authorised signatory.

Author: C S Ekta Maheshwari is the Author of this article and is Company Secretary by profession. The Author can be reached at csektamaheshwari14@gmail.com

Disclaimer:

The entire contents of this article is solely for information purpose and have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation.. It doesn’t constitute professional advice or a formal recommendation. The author has undertook utmost care to disseminate the true and correct view and doesn’t accept liability for any errors or omissions. You are kindly requested to verify & confirm the updates from the genuine sources before acting on any of the information’s provided herein above.

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Tags : goods and services tax (1971) GST (1555)

3 responses to “Transitional Provision- Migration of Existing Taxpayers to GST (Section 142)”

  1. ameeta says:

    the Author has given us the Valuable insights on the Topic in such and easy and understandable manner.Many Thanks for such a wonderful piece of work.will look forward for the same

  2. Wilson A says:

    Madam,

    Nice Article.

    Pls confirm whether the GST Provisional ID will be our GSTIN? which will appear in our GST Provisional Certificate.

    • Ekta Maheshwari says:

      Wilson,

      This is with response to your query, the GST Provisional will not be our GSTIN.
      Provisional ID is used for the login purpose in GST Portal (for existing users), and whereas, if Authority will get satisfied (after furnishing the required document(s)/ info, then the GSTIN will be alloted.

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