17. Migration of existing tax payers.—(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.
Source footnotes
Document extract. Section boundaries were matched to the arrangement of sections in the official source. Original formatting and footnote placement can differ; check the linked document.
आगे पढ़ें / Continue reading
Explore the next section or browse this act in the selected language.
Next · Section 18Transitional arrangements for input tax credit. →All sections / सभी धाराएँTHE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 →
More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Officers under this Act.Section 4 · Authorisation of officers.Section 5 · Powers of officers.Section 6 · Authorisation of officers of central tax as proper officer in certain circumstances.Section 7 · Levy and collection.Section 8 · Power to grant exemption from tax.India Code, Government of India. Text fetched 13 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.