Chapter XX (Sections 139-142) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to transitional provisions. Section 139 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Migration of existing taxpayers under CGST Act 2017.
Recently, we have discussed in detail section 138 (i.e. Compounding of offences) of CGST Act 2017. Today, we learn the provisions of section 139 of the CGST Act 2017. Complete Details of CGST Section 139 – Migration of existing taxpayers. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 139 of CGST Act 2017
Section 139 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 139 of CGST Act 2017 read with Central GST Rules 2017.
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.
The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed.
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.