Transition provisions for registration under GST

Transition provisions for registration under GST-

GST council has recently adopted the procedures for the registration of taxpayers under GST. It has also released the format of all forms required to be filed under the GST regime.

• Provisional Registration in Form GST REG 21: For the existing taxpayer’s process is simple but the transition will not be fully automated. Existing registered persons having PAN in records shall be granted registration on a provisional basis and a certificate of registration in form GST REG-21 shall be made available on the common portal. This certificate will also have the GSTIN of the person.
• Application in for GST REG-20: Every person given the provisional registration number shall apply for registration in Form GST REG-20. The form should be duly filled and all information required to be filed shall be provided by the person in a reasonable time limit.
• Show cause notice in form GST REG 23: Proper officer shall issue a show-cause notice before cancellation of provisional registration. This show cause notice will be given in Form GST REG: 23.
• Cancellation of provisional registration in form GST REG-22: IF the assessee fail to provide the necessary information the proper officer can cancel his provisional registration. The order of cancellation will be given in Form GST REG: 22.
• Cancellation request by a person: Any registered person in existing law who is not required to be registered in GST can request to cancel his provisional registration in form GST REG -24.
• This is optional to file for GST REG 24.