Migration Under GST

1. Migration is
NOT
Registration
But
A Step Towards Registration
Compiled by -
Mohd Faraz | Executive | Indirect Tax Vertical
Asija & Associates LLP | Chartered Accountants
gst@asija.in

2. MIGRATION IS NOT REGISTRATION
 I have filed my Application for Enrolment of Existing Tax Payer to GST!!!!
 Against my Application, I have got Application Reference Number (ARN) !!!
 I have got Provisional ID Number too.
 I don’t have to do anything now. My Provisional ID will
AUTOMATICALLY be converted into GST Identification Number
(GSTIN).
 No, it will not happen Automatically.
 Certain Forms & Documents will have to be filed for obtaining GSTIN.
 If not filed, may lead to cancellation of Provisional Registration.
GST Wing | Asija & Associates LLP gst@asija.in

3. Step 1 – If you have not filed Migration Form, file the same and obtain your Provisional ID.
Step 2 – Obtain Your Provisional Registration Certificate
 From 27th June, 2017, you may download your Provisional Registration Certificate
from the GST portal
 FORM GST REG-25 shall be your Provisional Registration Certificate containing
your GSTIN.
 Yes, your Provisional ID shall be your GSTIN.
Step 3 – Apply for Final Registration Certificate.
 Submit an application electronically in FORM GST REG – 26
 Form GST REG – 26 shall be accompanied with specified documents, required for
registration.
 Application should be filed within 3 months, from the appointed date of GST Law.
STEPS TOWARDS REGISTRATION
GST Wing | Asija & Associates LLP gst@asija.in

4. Step 4 – Download Certificate of Registration
 If the Application in Form GST REG – 26 is found correct, the GST officer
shall issued the Certificate of Registration in Form GST REG – 06.
 Download Certificate of Registration from the GST portal.
 Form GST REG – 06 shall be digitally signed.
Step 5 – Display of Certificate of Registration
 Display the Certificate at a Prominent location at the Principal Place of
business
 Display GST Identification Number on the name board at the entry point of
every place of business of the applicant.
GST Wing | Asija & Associates LLP gst@asija.in
STEPS TOWARDS REGISTRATION

5. 1. What if information is not furnished in Form GST REG – 26 or the
information furnished is not found to be correct or complete?
a. The GST officer shall, serve a show cause notice in FORM GST REG - 27 for
cancellation of provisional registration.
b. After affording the person concerned a reasonable opportunity of being
heard, cancel the provisional registration granted and
c. Issue an order in FORM GST REG - 28 for cancelling the provisional
registration.
2. What if I have Provisional Registration (Form GST - REG25) but I am not
liable to be registered under GST Law?
a. Make an E-Application for cancellation of provisional registration in FORM
GST REG-29.
b. Should be made within 30 days from the appointed date of GST Law.
c. GST officer shall, after conducting such enquiry as deemed fit, cancel the
said registration.
GST Wing | Asija & Associates LLP gst@asija.in
SPECIAL ISSUES

6. THANK YOU
FOR ANY QUERIES KINDLY CONTACT OUR GST TEAM :
CA Rahul Mishra
Partner
(rahul.mishra@asija.in)
CA Amber Agrawal
Associate Director
(amber.agrawal@asija.in)
CA Prakhar Gupta
Associate Director
(prakhar.gupta@asija.in)
ASIJA & ASSOCIATES LLP
CHARTERED ACCOUNTANTS
H.O. : 34/5 , GOKHALE MARG, LUCKNOW
PH. NO. : 0522-4004652,2205072
gst@asija.in

7. This presentation has been prepared to provide a gist of the applicable law pertaining
to GST as issued till date. (21/06/2017)
For detailed insight and for better understanding of the various provision of the law,
the said presentation should be read along with related provision of CGST Act, IGST
Act, SGST Act & related rules.
We shall not be responsible for any decision taken on the basis of the said
presentation, without obtaining our professional guidance or consultation on the
matter for which reliance was made on this presentation.”
GST Wing | Asija & Associates LLP gst@asija.in
DISCLAIMER