Section 139 - Migration of existing taxpayers of CGST ACT, 2017

                  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 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.

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