CGST Rule 24: Migration/ Enrollment of Taxpayers Registered under the Existing Law

Provisions under Rule 24 of CGST Rules, 2017 relating to “Migration/ Enrollment of Taxpayers Registered under the Existing Law”:

CGST Rule 24: Migration of persons registered under the existing law (Chapter III: Registration Rules) [*1]

(1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile number, either directly or through a Facilitation Center notified by the Commissioner.

(b) Upon enrollment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG 25, incorporating the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal:

Provided that a taxable person who has been granted multiple registrations under the existing law on the basis of a single Permanent Account Number shall be granted only one provisional registration under the Act:

Second proviso omitted [*2]

(2) (a) Every person who has been granted a provisional registration under sub-rule (1) shall submit an application electronically in FORM GST REG 26, duly signed or verified through electronic verification code, along with the information and documents specified in the said application, on the common portal either directly or through a Facilitation Center notified by the Commissioner.

(b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf.

(c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG 06 shall be made available to the registered person electronically on the common portal.

(3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG 27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG 28:

Provided that the show cause notice issued in FORM GST REG 27 can be withdrawn by issuing an order in FORM GST REG 20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued.

(3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the common portal. [*3]

(4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, on or before [*4] 31st March, 2018 [*5, 6 & 7], at his option, submit an application electronically in FORM GST REG 29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration.

Notes (History of Amendments in Bare Text):

1. CGST Rule 24 introduced vide Notification 3/2017, effective 22/06/2017.

2. In sub-rule (1), second proviso omitted from 22/06/2017 vide Notification 7/2017. Please refer Notification 3/2017 for text thereof before omission.

3. Sub-rule (3A) inserted from 22/06/2017 vide Notification 7/2017.

4. In sub-rule (4), the text ‘within a period of thirty days from the appointed day’ substituted with the text ‘on or before 30 September 2017’ from 22/07/2017 vide Notification 17/2017.

5. In sub-rule (4), the text, ’30th September 2017′ substituted with the text ’31st October 2017′ from 29/09/2017 vide Notification 36/2017.

6. In sub-rule (4), the text, ’31st October 2017′ substituted with the text ’31st December 2017′ from 28/10/2017 vide Notification 51/2017.

7. In sub-rule (4), the text, ’31st December 2017′ substituted with the text ’31st March 2018′ from 23/01/2018 vide Notification 3/2018.