Section 24: Migration of persons registered under the existing law

Q: What does Section 24 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 24 GST pertains to "Migration of persons registered under the existing law". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 24 of The Central Goods and Services Tax Rules, 2017 (GST) governs migration of persons registered under the existing law. As verified on 19 May 2026.

Q: Is Section 24 GST still in force?

Yes, Section 24 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 24 GST?

धारा 24 GST is the Devanagari Hindi reference for Section 24 of the The Central Goods and Services Tax Rules, 2017. Section 24 of The Central Goods and Services Tax Rules, 2017 (GST) governs migration of persons registered under the existing law. As verified on 19 May 2026.

Q: What is Dhara 24 GST?

Dhara 24 GST is the Roman Hindi reference for Section 24 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 24 of The Central Goods and Services Tax Rules, 2017 (GST) governs migration of persons registered under the existing law. As verified on 19 May 2026.

Q: How to cite Section 24 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 24, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, § 24 (India).

Law on Tips Editorial Board

(1)

(a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner.

(b) Upon enrollment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal:

(2)

(a) Every person who has been granted a 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.

(b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf.

(c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered person electronically on the common portal.

(3)

Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-28:

Provided that the show cause notice issued in FORM GST REG-27 can be withdrawn by issuing an order in FORM GST REG-20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued.

(4)

Every person registered under any of the existing laws, who is not liable to be registered under the Act may, on or before [31st March, 2018] [Substituted '31st December, 2017' by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017).], at his option, submit an application electronically in FORM GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration.