CGST Act, 2017 - Chapter XX: Transitional Provisions | Updated: 15 September 2026

Section 139 of CGST Act - Migration of Existing Taxpayers

Section 139 of the Central Goods and Services Tax Act, 2017 is a transitional provision that enabled persons registered under pre-GST indirect tax laws to move into the GST registration system from the appointed day. It provided for provisional registration, final registration and cancellation where the migrated person was not liable to registration under GST.

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Nature of the provision: Section 139 primarily dealt with the one-time transition into GST when GST commenced on 1 July 2017. For a new registration today, the ordinary registration provisions of the CGST Act and CGST Rules apply rather than the original migration mechanism.

Section 139 - Migration of existing tax payers

(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(1): provisional GST registration

Sub-section (1) covered a person who was already registered under an "existing law" before GST and who had a valid PAN. From the appointed day, such a person could be issued a provisional GST registration subject to the prescribed conditions and procedure.

The expression "existing law" is relevant to the transitional scheme and broadly refers to the specified pre-GST laws relating to taxes or duties on goods or services that were in force before the commencement of GST. The provisional certificate was not intended to remain provisional indefinitely: it was to be replaced by a final certificate after compliance with the prescribed migration requirements.

Section 139(2): final certificate of registration

Sub-section (2) authorises grant of the final certificate in the prescribed form, manner and subject to prescribed conditions. The procedural details were supplied through the CGST Rules, particularly Rule 24 dealing with migration of persons registered under the existing law.

Section 139(3): cancellation where GST registration was not required

Sub-section (3) protected a migrated person who was not actually liable to registration under GST. If such a person applied for cancellation on the ground that registration was not required under Section 22 or Section 24, the provisional certificate issued under Section 139(1) was deemed not to have been issued after cancellation.

Section 22 - persons liable for registration

Section 22 contains the general liability to GST registration, subject to the turnover thresholds, territorial rules and other conditions stated in the Act. It is the principal provision for determining when a supplier becomes liable to registration under the ordinary threshold-based scheme.

Section 24 - compulsory registration in certain cases

Section 24 identifies specified categories for compulsory registration, subject to the Act and applicable notifications. It operates separately from the general turnover-based liability under Section 22.

Rule 24 of the CGST Rules - migration procedure

Rule 24 contains the procedural framework for migration of persons registered under the existing law. It deals with enrolment on the common portal, provisional registration, submission of prescribed information and documents, grant of the final registration certificate, and cancellation of provisional registration where the prescribed requirements are not fulfilled.

Because Section 139 and Rule 24 are transitional provisions, taxpayers dealing with a present-day registration issue should distinguish a historical migration dispute from a fresh registration, amendment, suspension, cancellation or revocation issue arising under the current registration provisions.

Section 139 forms part of Chapter XX of the CGST Act. The provisions immediately following it deal with transitional input tax credit, job work and other transitional matters.

Section 138 - Compounding of offences Section 140 - Transitional arrangements for input tax credit Section 141 - Transitional provision relating to job work Section 142 - Miscellaneous transitional provisions

Practical takeaway

In short: Section 139 was the statutory bridge from registrations under the earlier indirect tax regime to GST. It allowed eligible existing registrants with PAN to receive provisional registration, obtain final registration after prescribed compliance, or seek cancellation where they were not liable under Sections 22 or 24.

Disclaimer: This page is a general legal and tax information resource. For a dispute involving registration, cancellation, transitional credit or limitation, the applicable statutory text, rules, notifications, circulars and case-specific facts should be examined.