THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
TRANSITIONAL PROVISIONS
Section 139: Migration of existing taxpayers.
(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.