Difference Between GST Registration and GST Migration
The Indian Dual System GST Act of 2017 has been promulgated from July 01, 2017, to replace the earlier system of various indirect taxes across the country. Now naturally, all businesses and services which were registered under VAT, Excise, Service, etc., taxes, will be migrating to the GST system, whenever the liability to do so arises. This webpage elucidates the broad difference between gst registration and gst migration to help the concerned entities.
The term 'GST Migration' is particularly applicable to the task or process of adopting and following the new GST system by all previously registered taxpayers of the country. While the term 'GST Registration' is one of the tasks involved in the process of gst migration. Again, the term gst registration is especially applicable also to new businesses and services, which were not registered under any indirect tax authorities. Scope of GST migration encompasses all formalities for registration under GST, getting ready for GST regime, making all prescribed returns and compliances, and maintaining fair and supportive relationship with the concerned regulatory tax authorities. The migrated provisional GST certificate shows that the existing taxpayer has completed the formalities and procedure to migrate to the GST registration/ regime. The condition of full compliance to the rules and provisions of the GST law, represents 'active' status of the existing taxpayer under the new GST regime.
For migration to the GST regime, the existing taxpayers as well as the new liable businesses are required to obtain proper GST registration with help of the GST Common Portal (www.gst.gov.in) which is managed by the GSTN (Goods and Services Tax Network), providing all necessary details of their respective businesses or services. Depending upon the types of business transactions, the annual turnover, and location of the principal place of business/service, GST registration is provided under many different categories of taxpayers. To learn about the liability to GST registration, and the procedure for obtaining GST registration certificate with efficient support of the Portal, readers are kindly requested to visit other webpages of this internationally famous law firm of Delhi, which bear relevant titles.