Section 139 of GST Act: Migration of existing taxpayers

Amended and updated notes on section 139 of CGST Act, 2017. Detail discussion on provisions and rules related to migration of existing taxpayers.

Amended and updated notes on section 139 of CGST Act, 2017. Detail discussion on provisions and rules related to migration of existing taxpayers.

Chapter XX (Sections 139142) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to transitional provisions. Section 139 of CGST 2017 provides for migration of existing taxpayers.

Recently, we have discussed in detail section 138 (Compounding of offences) of CGST Act 2017. Today, we learn the provisions of section 139 of Central GST Act 2017.

Section 139 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 139 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XX
Chapter NameTransitional Provisions
Section No.139
Section NameMigration of existing taxpayers
Updated 2024 EditionGST Law Book PDF

Relevant Rules and Forms for GST Section 139:

  • Rule 24: Migration of persons registered under the existing law
    • FORM GST REG-06: Registration Certificate
    • FORM GST REG-25: Certificate of Provisional Registration

Section 139 of Central GST – Migration of existing taxpayers1

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.

Section 139(1) of CGST Act

Section 139(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.

Section 139(2) of CGST Act

Section 139(2): The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed.

Section 139(3) of CGST Act

Section 139(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.

  1. 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. ↩︎


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