Gst registration & returns

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upesh jain (Querist)
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07 January 2017 it is Compulsory to Go through procedure of Migration , if Assesse is Registered with any of the Earlier Laws , Even if Assesse is not having Turnover of 10/20 Lakhs ( Filling Nil Returns in Earlier Law ) ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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07 January 2017 No need to migrate now........

upesh jain

upesh jain (Querist)
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07 January 2017 Sir but According to Section :- 166(1) of Draft GST Model ( November ), " On the appointed day, every person registered under any of the earlier laws and having a valid PAN shall be issued a certificate of registration on a provisional basis in such form and manner as may be prescribed."

Therefore You have any Evidence to support your Statement ?

Because according to Aforesaid wording it seems that Everyone has to Migrate, who is registered in any Earlier Law.

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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27 July 2024 The process of GST migration and the requirement to migrate under the new GST law is an important consideration for businesses previously registered under earlier laws, such as the VAT, Excise, or Service Tax regimes. Here’s a detailed explanation of whether migration is compulsory and the relevant provisions:

### **1. GST Migration Process**

**Migration Requirement:**
- **Migration is Mandatory:** Under the GST regime, it is generally mandatory for all taxpayers registered under the earlier tax laws (such as VAT, Excise, Service Tax) to migrate to the GST system. This process ensures that their existing tax credits, liabilities, and registration details are carried over into the new GST system.
- **Provisional Registration:** As per Section 166(1) of the Draft GST Model Law (November 2016), persons registered under earlier laws and having a valid PAN were to be issued provisional registration. This provision aimed to transition existing taxpayers into the GST framework seamlessly.

### **2. Legal Basis for Migration**

**Relevant Provisions:**
- **Section 166(1) of the Draft GST Model Law:** This provision indicates that all existing taxpayers under earlier laws with a valid PAN would be granted provisional registration under GST. This registration would be provisional until the taxpayer completes the full migration process.

### **3. Impact on Turnover and Filing Nil Returns**

**Turnover Consideration:**
- **Turnover Thresholds:** Even if a business has a turnover below the threshold limit for GST registration (e.g., ₹10 lakh or ₹20 lakh as per GST law), it still needs to migrate if it was registered under earlier laws. The migration process is separate from turnover considerations.

**Nil Returns:**
- **Filing Nil Returns:** The requirement to file nil returns under earlier laws does not affect the migration process. Migration is mandatory for all registered entities to transition their tax records and compliance to the GST system.

### **4. Migration Process**

1. **Provisional Registration:** Existing taxpayers are given provisional GST registration based on their earlier PAN-based registration.
2. **Complete Migration:** Businesses need to complete the migration by providing additional details, updating their registration information, and fulfilling any requirements specified by the GST authorities.
3. **Final Registration:** Upon successful completion of migration, the provisional registration is converted into a final GST registration.

### **5. Evidence and Statements**

**Supporting Evidence:**
- **Draft GST Model Law:** The wording of Section 166(1) supports the requirement for migration. It mandates provisional registration for existing taxpayers to facilitate their transition to the GST system.
- **GST Rules and Notifications:** The GST Council and relevant notifications issued by the GST authorities provide further guidelines on the migration process and requirements.

### **6. Summary**

Migration to the GST system is compulsory for all entities previously registered under earlier tax laws, regardless of their turnover or filing history. The draft GST model law and subsequent regulations underscore the need for all registered taxpayers to migrate to ensure a smooth transition to GST compliance.

**For Further Assistance:**
- Consult with a GST professional or tax advisor to get specific guidance based on your business’s circumstances and ensure compliance with all requirements.
- Review official notifications and guidelines issued by the GST Council for detailed instructions on the migration process.

If you have further queries or need additional clarification, consulting with a GST expert can provide tailored advice based on the latest legal provisions and procedural updates.