Chapter VIII - Transitional provisions
Section 17
Section 17: Migration of existing tax payers
Section 17 moved existing taxpayers into GST. From the appointed day, a person registered under an existing law with a valid PAN was to be issued a provisional registration certificate, to be replaced by a final certificate as prescribed. A provisional certificate is treated as never issued if it is cancelled on the person's application that he was not liable to register.
On this page
Need advice on Section 17?
This article is for general information. Refer to the Union Territory Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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 of the Central Goods and Services Tax Act.
Introduction
Sections 18 to 20 came into force on 1 July 2017 under Notification No. 3/2017-Union Territory Tax (Section 17 on 22 June 2017 under Notification No. 1/2017-Union Territory Tax). Their practical relevance today is mainly to legacy claims, assessments and disputes from the move to GST.
Key takeaways
Provisional registration
Persons registered under existing laws with a valid PAN were to be issued provisional certificates, liable to cancellation if prescribed conditions were not met.
Final certificate
The final certificate is granted in the form and manner, and subject to the conditions, prescribed.
Deemed non-issue
If the registration is cancelled on the person's application that he was not liable to register under CGST section 22 or 24, the provisional certificate is deemed not to have been issued.
How migration worked
Sub-section (1) linked migration to an existing registration and a valid Permanent Account Number. The certificate was provisional until replaced by a final certificate under sub-section (2).
Opting out of a migrated registration
Sub-section (3) protects a person who was migrated automatically but was not liable to register under CGST sections 22 or 24. If the registration is cancelled on his application on that ground, the provisional certificate is treated as never issued.
Practical checklist
Do
- In a legacy dispute, keep the provisional and final registration records and any cancellation application and order.
Frequently asked questions
What happened to a migrated person who was not liable to register?
If the registration was cancelled on his application on that ground, Section 17(3) treats the provisional certificate as not having been issued.
Need help applying this provision to your situation?
Contact BizeneedLast updated 11 October 2026