Section 139 – Migration of existing taxpayers of CGST ACT, 2017<\/p>\n
139. (1) On and from the appointed day, every person registered under any of the
\nexisting laws and having a valid Permanent Account Number shall be issued a certificate of
\nregistration on provisional basis, subject to such conditions and in such form and manner as
\nmay be prescribed, which unless replaced by a final certificate of registration under
\nsub-section (2), shall be liable to be cancelled if the conditions so prescribed are not complied
\nwith.
\n(2) The final certificate of registration shall be granted in such form and manner and
\nsubject to such conditions as may be prescribed.
\n(3) The certificate of registration issued to a person under sub-section (1) shall be
\ndeemed to have not been issued if the said registration is cancelled in pursuance of an
\napplication filed by such person that he was not liable to registration under section 22 or
\nsection 24.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 139 – Migration of existing taxpayers of CGST ACT, 2017 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 … Continue reading “Section 139 – Migration of existing taxpayers of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/409"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=409"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/409\/revisions"}],"predecessor-version":[{"id":410,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/409\/revisions\/410"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}