Provisions under Section 17 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Migration of Existing Tax Payers (Transitional Provisions)”, are as under:
Section 17 of UTGST Act 2017: Migration of Existing Tax Payers (CHAPTER VIII – TRANSITIONAL PROVISIONS)
(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 as may be prescribed, which unless replaced by a final certificate of registration under sub-section (2), shall be liable to be cancelled if the conditions so prescribed are not complied with.
(2) The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed.
(3) The certificate of registration issued to a person under sub-section (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 22 or section 24 of the Central Goods and Services Tax Act.
| Note: CBEC notifies 22/06/2017 as the commencement date vide Notification 1/2017. |
Amendments History:
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| UTGST Act 2017: Last updated 30/11/2023 |
| The UTGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through UTGST (Amendment) Act 2018, Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022 and Finance Act, 2023 including various Notifications/ Orders issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective UTGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made in the UTGST Act, 2017 by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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