GST REG 25- Form for GST Provisional Registration
Every person, other than a person deducting tax at source or an Input Service Distributor. receives a provisional certificate of registration in the form GST REG 25 that includes his or her GSTIN. When a taxpayer has several registrations under previous law based on a single PAN, the person is issued a single provisional registration under GST.
Moreover, a person who has centralized service tax registration will be permitted only one GST provisional registration in the state where he is registered for service tax.
It shall be further noted that the Provisional GST registration under the GST REG-25 form is only valid for a limited time.
Final GST Registration
Every person who has been granted provisional registration under sub-rule (1) shall submit an application electronically in FORM GST REG–26, duly signed or verified through electronic verification code, along with the information and documents specified in the said application, on the common portal either directly or through a Facilitation Centre notified by the Commissioner.
It shall be noted that the information asked shall be furnished within a period of three months or within such a further period as may be extended by the Commissioner in this regard. The officer permits final registration in REG 06 if the information is correct.
However, in case the Officer finds any error in the information furnished, he/she will issue a show-cause notice in GST REG 27. Provisional registration will be canceled in REG 28 after a reasonable opportunity to be heard. But, if the response is satisfactory, an order is issued under form GST REG 20 nullifying the show cause notice.
Cancellation of Provisional GST Registration
A person who was previously registered under pre-GST laws is not necessary to register under GST laws. He has 30 days from the scheduled date to apply for cancellation of registration.
For cancellation of the registration issued to him, he must file an electronic application in FORM GST REG-29 through the Common Portal.
The registration will be canceled after an inspection by an authorized officer.
