Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 139, verbatim (show)
* Section 139. Migration of existing taxpayers.-
(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. *Enforced w.e.f. 22nd June, 2017.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Provisional issue 139(1) opening
Questions to answer on the file9 questions
Liability to cancellation 139(1) closing
Questions to answer on the file3 questions
Final certificate 139(2)
Questions to answer on the file3 questions
Deemed non-issue 139(3)
Questions to answer on the file4 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Effective from |
|---|---|
| 22.06.2017 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 2 | 139(1) defined by Section 2 | 139(1) "the appointed day"; 139(1) "existing laws" |
| Section 22 | 139(3) requires Section 22 | 139(3) "not liable to registration under section 22" |
| Section 24 | 139(3) requires Section 24 | 139(3) "or section 24" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (1)
| Number | Date | Subject |
|---|---|---|
| Notification No. 94/2020-Central Tax | 22 December 2020 | Seeks to make the Fourteenth amendment (2020) to the CGST Rules, 2017. |
See also
- Rule 24 of the CGST Rules, 2017: migration of persons registered under the existing law
- Section 22 of the CGST Act, 2017: persons liable for registration
- Section 24 of the CGST Act, 2017: compulsory registration in certain cases
References
- Central Board of Indirect Taxes and Customs. "Section 139. Migration of existing taxpayers". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 139 on the CBIC tax information portal