1. Every person registered under existing law (other than ISD, TDS deductor) having PAN shall enrol on the common portal by validation his e mail id & mobile no.
2. Upon enrolment, he shall be granted registration on provisional basis and RC shall be granted in Form GST REG-25, mentioning therein GSTIN and shall be made available on the common portal.
3. On one PAN, only one provisional registration shall be granted only in the state of registration under existing law.Online GST Certification Course by TaxGuru & MSME- Click here to Join
4. On issuances on provisional registration in Form GST REG-25, an application shall be filed in Form GST REG-24 within a period of 3 months or such extended period for issuance on of PRC in Form GST REG-06.
5. If information found correct and complete by PO, PRC in Form GST REG-06 shall be made available on common portal.
6. Where Form GST REG-24 is not filed or information submitted found to be incomplete or incorrect, the PO shall cancel the provision registration by issuing order in Form GST REG-26.
7. An opportunity of being heard shall be given in by issuance of SCN in Form GST REG-27.
8. SCN in Form GST REG-27 can be vacated by issuance of order in Form GST REG-19 if it is found that no such cause exist for SCN was issued.
9. Every person registered under the existing law, not liable to be registered under the existing law, may at his option, shall submit an application in Form GST REG-28 with in 30 days for cancellation of the registration granted to him and the PO shall, after conduction such enquiry as deemed fit, cancel the sais registration.