All you need to know about GST migration process in India

All you need to know about GST migration process in India

First of all you must be wondering what is GST migration process in India? But before that you need to know what GST migration is.

What is GST migration?

GST migration is the process of providing a provisional GSTIN to the existing tax payers. One can register for GST migration online or with the help of any digital devices. People will be asked about their mobile phone number and other important but common details. Before registering you need to get prepared with these things.

Every business owner needs to know about GST migration process in India. Let me tell you the process of migration to GST involves two types of registration that is the provisional registration and final registration. All the taxpayers need to enrol on the common portal by validating their email address and mobile number with the help of a felicitation centre. Let’s discuss the two types of registration that are involved in service tax to GST migration process.

Provisional Registration

The taxpayers are provided with a provisional certificate of registration in FORM GST REG-25, which will have the GSTIN. In case the person or the tax payer had multiple registrations on the basis of only one pan card then he will be able to get only one provisional registration under GST. And those who have centralised registration under GST service tax will be able to get only one GST provisional registration in the state.

Let’s discuss the other type of registration known as final registration.

Final registration

And in case when the person is liable to register under GST (or wishes to voluntarily register under GST), then in that case, he can submit an application online in FORM GST REG–26. All the information needed to be furnished within a period of two to three months. And if your information is found to be correct then your final registration will be given can easily be given in the form of FORM GST REG-06. And in case the information is wrong. You will be given a cause notice in the form of notice FORM GST REG-27. You may be given a reasonable opportunity of being heard. And in case the reply of the applicant is satisfactory. Then he or she will get a notice nullified by issuing an order in FORM GST REG- 20.

Cancel provisional registration

If you want to cancel the registration process, then you must be wondering how you can do it. Those who are registered under any laws are actually not liable to be registered under GST. These people can easily cancel their provisional registration within one month of the appointed day.

These people have to submit an application using electronic devices in FORM GST REG-29 at the Common Portal for cancellation of the registration granted to him. The officer will then be able to choose the registration only after conducting a proper enquiry.

Well, that’s all. I hope this article was helpful for you. Do let me know in the comment section.

Leave a Reply

Your email address will not be published. Required fields are marked *