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GST Migration Process Explained

Updated on: Jun 29th, 2021

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7 min read

We have already covered on migration to GST. In this article, we will go through the process of migration to GST, including the provisional registration and final registration. Every taxpayer registered under excise/VAT/service tax will enroll on the Common Portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the commissioner

The process of migration will work like this-

MIgration-to-GST-infographics

Latest Update

5th July 2022
(a) The due date of GSTR-4 for FY 2021-22 is further extended by a late fee waiver up to 28th July 2022 vide Notification 12/2022 dated 5th July 2022.
(b) The due date of CMP-08 for April-June 2022 is extended up to 31st July 2022 vide Notification 12/2022 dated 5th July 2022.

26th May 2022
As per the CGST Notification no.7/2022 dated 26th May 2022, the late fee has been waived for the delay in filing GSTR-4 for FY 2021-22, if it is filed between 1st May and 30th June 2022.

24th February 2022
Composition taxable persons and those interested to opt into the scheme for FY 2022-23 must submit a declaration on the GST portal in Form CMP-02 by 31st March 2022.

28th May 2021
As per the outcome of the 43rd GST Council meeting and CBIC notification,
(1) Interest relief has been provided for filing of CMP-08 for Jan-March 2021 quarter as per which, for any delay, interest is not charged until 3rd May, whereas 9% of reduced interest will be charged if filing is done thereafter until 17th June, and 18% later on.
(2) The due date to file GSTR-4 for FY 2020-21 is extended up to 31st July 2021.
(3) The maximum late fee for GSTR-4 that can be charged will be restricted to Rs.500 per return for nil filing and Rs. 2000 for other than nil filing.

1st May 2021
(1) The due date to file GSTR-4 for FY 2020-21 was extended from 30th April 2021 to 31st May 2021.
(2) Form CMP-08 that was due by 18th April 2021 for January-March 2021 has been given a relaxation in the interest charges. No interest for filing on or before 8th May, interest reduced to 9% between 9th May and 23rd May, but charged at 18% thereafter.
(3) The time limit to file ITC-03 by newly opted composition taxable persons for FY 2021-22 is extended up to 31st May 2021.

Provisional Registration

  • On enrollment, the taxpayer will get a provisional certificate of registration in FORM GST REG-25, which will have the GSTIN
  • If the taxpayer has had multiple registrations under the previous law on the basis of a single PAN, he will now be granted only one provisional registration under GST
  • A person with centralized registration under service tax will be granted only one GST provisional registration in the State which he is registered under the service tax

Final Registration

  • If the person is liable to register under GST (or wishes to voluntarily register under GST), then he will submit an application electronically in FORM GST REG–26. Any information must be furnished within a period of three months
  • If the information is correct and complete, the final GST registration will be given in FORM GST REG-06
  • If the information is not correct, then the officer will issue a show cause notice in FORM GST REG-27. A reasonable opportunity of being heard will be given, after which the provisional registration will be cancelled in FORM GST REG-28
  • If the applicant’s reply is satisfactory, the show cause notice issued can be nullified by issuing an order in FORM GST REG- 20

Cancel Provisional Registration

  • If a person who is registered under any of the existing laws, is not liable to be registered under GST then can cancel his provisional registration within 30 days from the appointed day
  • He has to submit an application electronically in FORM GST REG-29 at the Common Portal for cancellation of the registration granted to him
  • The officer will then cancel the registration after conducting an enquiry

Note: EVC is Electronic Verification Code, a new mode of electronic verification based on Aadhar card. All forms uploaded on GST Portal must either be signed or verified through EVC.

What Will Happen if an Existing Person is Required to Migrate to GST but Does Not Do So?

Then he will not be eligible to claim the input tax credit of excise & VAT paid on stock. If he does not register under GST (even though he is liable to), then he has committed an offence, and will be liable to a penalty.

Migration to GST – Summary

process of migration to gst

For more information on migration to GST & other transition provisions, please visit ClearTax.

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The article discusses the process of migrating to GST, covering provisional and final registration, extension dates, penalties for non-compliance, and cancellation procedures.

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