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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER XX  -  TRANSITIONAL PROVISIONS

TaxGPT

Summarize Section 139 by TaxGPT in
  AA   |   Print

Section 139 - Migration of existing taxpayers.

139. (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 ca


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References:

For selling up of an IT grievance Redressal Mechanism to address grievances of taxpayers due to technical glitches on GST portal see Circular No. 39/13/2018-GST Central Tax dated 3 Apr, 2018