Section 139 : “Migration of Existing Taxpayers (Transitional Provisions)” (CGST Act, 2017)
Provisions under Section 139 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Migration of Existing Taxpayers (Transitional Provisions)”, are as under:
(1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless replaced by a final certificate of registration under sub-section (2), shall be liable to be cancelled if the conditions so prescribed are not complied with.
(2) The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed.
(3) The certificate of registration issued to a person under sub-section (1) 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 22 or section 24.