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Section 17 of UTGST – Migration of existing tax payers
(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 of the Central Goods and Services Tax Act.
Impact Analysis
This is in line with CGST i.e. existing registered person will be issued a Certificate of Registration on Provisional basis and on fulfilling the conditions final certificate of registration will be issued or else provisional certificate will be cancelled. If a person not liable to registration under this CGST Act due to his aggregate turnover in the financial year is less than 20 lakhs on his application the registration will be cancelled. Recommended Articles
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