Section 139 of CGST Act, 2017 Migration of existing taxpayers



Migration of existing taxpayers, Section 139 of CGST Act, 2017


The below post explains about Migration of existing taxpayers under section 139 of CGST Act,2017.


Section 139 of CGST Act, 2017 explains Migration of existing taxpayers as below: (The amendments if any will also be updated here soon).


The extract of Section 139 of CGST Act,2017 quoted below:


139 Migration of existing taxpayers


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

Section 139 of CGST Act, 2017 Migration of existing taxpayersmay 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


(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. 


The above information clarifies about Migration of existing taxpayers under section 139 of CGST Act,2017.  


If you have any comments about Section 139 of CGST Act, 2017 explaining Migration of existing taxpayers, share below your thoughts:


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