As per provisions of rule 24(2) of the Central Goods and Services Tax Rules, 2017, every person who is granted provisional GST registration can submit an application in Form GST REG-26 for grant of final GST registration. In short, Form GST REG-26 is an application form to be furnished by the person having provisional registration under GST.

The present article highlights the provisional registration and final registration procedure for migrating taxpayers. However, it is important to note here that the last date for applying in Form GST REG-26 was 31st August 2018.

Obtaining provisional GST Registration-

Provisions relating to provisional registration/ certificate is covered under rule 24(1) of the Central Goods and Services Tax Rules, 2017. The provisions are summarized hereunder-

  • The migrating taxpayer can easily enrol by simply validating e-mail address and mobile number on the common GST portal.
  • Upon validation, the person will be granted/ issued provisional registration certificate in Form GST REG-25.
  • The Goods and Services Tax Identification Number (i.e., GSTIN) will be incorporated in the provisional registration certificate so issued in Form GST REG-25.
  • Some important points relating to provisional registration-
    • The person having multiple registrations, under erstwhile law on the basis of single PAN, will be allotted only one provisional registration.
    • The person having centralized registration under erstwhile service tax law will be allotted only one provisional registration in the same State in which the person was registered under service tax.

Application for obtaining final GST registration in Form GST REG-26-

Provisions relating to final registration/ certificate is covered under rule 24(2) of the Central Goods and Services Tax Rules, 2017. The provisions are summarized hereunder-

  • The person who has been granted provisional registration (as mentioned above) can file an application in Form GST REG-26 for grant of final GST registration.
  • An application in Form GST REG-26 can be filed electronically through the common GST portal.
  • The information/ documents need to be furnished within a period of three months or within such extended period.
  • If the proper officer finds that the information/ documents furnished are correct, then, he will issue a final registration certificate in Form GST REG-06.
  • However, if the proper officer finds the information/ documents to be incorrect, then, he will issue a show cause notice in Form GST REG-27.
  • Based on the reply filed, if satisfied, the proper officer will drop the notice by issuing an order in Form GST REG-20. If the proper officer is not satisfied with the reply, he will cancel the provisional registration by issuing an order in Form GST REG-28.

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