Migration of existing taxpayers

In force Act 12 of 2017 As on 16 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Instruments 1

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 139 of the Central Goods and Services Tax Act, 2017 deals with migration of existing taxpayers. 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 The Act was enacted on 12 Apr 2017.

(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.
Section 139, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Made under this section, and citing it

1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

Notification No. 01/2017 – Central Tax dated 19.06.2017Notification 2017

All subordinate legislation

Questions about Section 139

What does Section 139 of the Central Goods and Services Tax Act deal with?

Section 139 of the Central Goods and Services Tax Act is headed "Migration of existing taxpayers". 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

How do I find court cases under Section 139 of the Central Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 139, section 139 CGST Act, section 139 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 139 of the Central Goods and Services Tax Act, and has it changed?

Its own text turns on section 22 (Persons liable for registration), section 24 (Compulsory registration in certain cases), so none of them can safely be read on its own. The rules and notifications made under it are where it actually bites, and there is one: most recently Notification No. 01/2017 – Central Tax dated 19.06.2017 (2017).

When was Section 139 of the Central Goods and Services Tax Act enacted?

Section 139 of the Central Goods and Services Tax Act, cited as CGST Act 139, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.