Registered persons under existing law will be granted provisional GST registration upon enrolling online and validating their email and phone number. They will receive a GSTIN and provisional registration certificate in Form GST REG-25. Within 3 months, they must file Form GST REG-24 to confirm their registration details. If the information is correct and complete, a permanent registration certificate (PRC) in Form GST REG-06 will be issued. However, if Form GST REG-24 is not filed or the information is incorrect or incomplete, the provisional registration will be cancelled by issuing an order in Form GST REG-26 after issuing a show cause notice in Form GST REG-27 and opportunity for hearing

1. GST migrationof personregisteredunder existing law
(Rule 16)
1. Everyperson registeredunderexisting law (other than ISD, TDS deductor) having PAN shall
enrol on the common portal by validation his e mail id & mobile no.
2. Upon enrolment, he shall be granted registration on provisional basis and RC shall be
grantedinForm GST REG-25, mentioningthereinGSTIN and shall be made available on the
common portal.
3. On one PAN, only one provisional registration shall be granted only in the state of
registration under existing law.
4. On issuancesonprovisional registrationin Form GST REG-25, an application shall be filed in
Form GST REG-24 within a period of 3 months or such extended period for issuance on of
PRC in Form GST REG-06.
5. If information found correct and complete by PO, PRC in Form GST REG-06 shall be made
available on common portal.
6. Where Form GST REG-24 is not filed or information submitted found to be incomplete or
incorrect,the PO shall cancel the provisionregistrationbyissuingorder in Form GST REG-26.
7. An opportunity of being heard shall be given in by issuance of SCN in Form GST REG-27.
8. SCN in Form GST REG-27 can be vacated by issuance of order in Form GST REG-19 if it is
found that no such cause exist for SCN was issued.
9. Everypersonregisteredunderthe existinglaw,notliable tobe registeredunderthe existing
law, may at his option, shall submit an application in Form GST REG-28 with in 30 days for
cancellation of the registration granted to him and the PO shall, after conduction such
enquiry as deemed fit, cancel the said registration.

2. Yes
Provisional registration
under existing law in
GST REG-25
Is existing
registered
person liable for
GST registration
?
Submit with in GST REG-24
Is PO
satisfied
?
PRC GST REG-06
No
SCN in GST
REG-27
Yes
Is PO
satisfied
?
Yes
Cancel
provisional
certificate
by order in
GST REG-26
No
May apply for
cancellation of
provisional
certificate within 30
days from the
appointed day in
GST REG -28
No
Migration to GST from existing law