CGST Rule 24 – Migration of persons registered under the existing law [Updated 2019]

CGST Rule 24 – Migration of persons registered under the existing law

Rule 24 (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 enrol on the common portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner.

(b) Upon enrolment 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:

[1][****]

Rule 24 (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 Centre 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.

Rule 24 (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:(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.

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.

[2][(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.]

Rule 24 (4)

Every person registered under any of the existing laws, who is not liable to be registered under the Act may, [3][on or before [31st March, 2018]] at his option, submit an application electronically in [4]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.


[1] Proviso omitted by the Central Goods and Services Tax (Amendment) Rules, 2017 w.e.f. 22/06/2017. Prior to its omission, proviso read as under :

“Provided further that a person having centralised registration under the provisions of Chapter V of the Finance Act, 1994 (32 of 1994) shall be granted only one provisional registration in the State or Union territory in which he is registered under the existing law.” – Date of Amendment : 27-06-2017, Effective from : 22-06-2017, Retrospective Effect : Yes

[2] Inserted by the Central Goods and Services Tax (Amendment) Rules, 2017 w.e.f. 22/06/2017 – Date of Amendment : 27-06-2017, Effective from : 22-06-2017, Retrospective Effect : Yes

[3] Substituted by the Central Goods and Services Tax (Eleventh Amendment) Rules, 2017 w.e.f. 28/10/2017. Prior to its substitution, the same read as under :

” 3[on or before 4[31st October], 2017]” – Date of Amendment : 28-10-2017,  Effective from : 28-10-2017, Retrospective Effect : No

[4] Substituted for “31st December, 2017” by the Central Goods and Services Tax (Amendment) Rules, 2018 w.e.f. 23.01.2018. – Date of Amendment : 23-01-2018, Effective from : 23-01-2018, Retrospective Effect : No

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