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Rule 24 of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter III, Registration

At a glance

Bars, duties and time limits

  • Rule 24(2)The person furnishes signed or electronically verified FORM GST REG-26 with information and documents within three months or an extended period allowed by the Commissioner. Correct and complete particulars lead to FORM GST REG-06.

Procedure, powers and definitions

  • Rule 24(1)An eligible existing-law registrant with a Permanent Account Number enrols by validating mobile and email. FORM GST REG-25 supplies provisional registration and the identification number. Multiple existing registrations on the same Permanent Account Number receive only one provisional registration.
  • Rule 24(3)Missing, incorrect or incomplete particulars require FORM GST REG-27 and a reasonable hearing opportunity before cancellation in FORM GST REG-28. If no cause exists after the hearing opportunity, the notice can be withdrawn through FORM GST REG-20.
  • Rule 24(3A)If neither the certificate nor a notice follows within fifteen days of furnishing the specified information, registration is deemed granted and the signed or electronically verified certificate must be made available.
  • Rule 24(4)A person registered under an existing law but not liable under the Act could apply in FORM GST REG-29 by 31 March 2018. The officer cancels after the enquiry considered appropriate.
  • Rule 24(2)–(3)The law does not settle the starting event or calendar endpoint for the three-month period, or what constitutes the required hearing opportunity in the particular circumstances.

Rule 24 governs migration from existing-law registrations to provisional GST registration. It excludes tax deductors and Input Service Distributors from enrolment and limits multiple registrations on one Permanent Account Number to one provisional registration. Further particulars support the final certificate. The Commissioner can extend the information period, and hearing safeguards apply before cancellation. A separate historical route allowed cancellation for persons not liable to register.[1]

Text

The text below is the rule 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 Rules as published in the Gazette of India is the legal source.

Rule 24, verbatim (show)

Rule 24. Migration of persons registered under the existing law. -

(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 enrolment 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 there in, shall be made available to him on the common portal:

Provided that a taxable person who has been granted multiple registrations under the existing law on the basis of a single Permanent Account Number shall be granted only one provisional registration under the Act: 1[****]

(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.

2[(3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the common portal.]

(4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, 3[on or before 4[31st March, 2018]], 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.

1. Omitted (w.e.f. 22-6-2017) by Notification No.7/2017-CT., dated 27-6-2017.

2. Inserted vide Notification No. 7/2017-CT dated 27.06.2017.

3. Substituted vide Notification No. 17/2017 - Dated 27-7- 2017, w.e.f. 22.07.2012 for "within a period of thirty days from the appointed day".

4. Substituted for "31st December, 2017" vide Notification No. 03/2018 - CT dated 23.01.2018.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Migration enrolment scope and process 24(1)(a)

Questions to answer on the file9 questions
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Provisional certificate and single-PAN restriction 24(1)(b) and proviso

Questions to answer on the file7 questions
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REG-26 application and supporting material 24(2)(a)

Questions to answer on the file10 questions
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Three-month information period and actual extension 24(2)(b)

Questions to answer on the file6 questions
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Final certificate after favourable findings 24(2)(c)

Questions to answer on the file3 questions
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Cancellation of provisional registration 24(3)

Questions to answer on the file9 questions
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Withdrawal of the show-cause notice 24(3) proviso

Questions to answer on the file4 questions
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Fifteen-day deemed registration 24(3A)

Questions to answer on the file6 questions
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Certificate after deemed grant 24(3A)

Questions to answer on the file4 questions
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Optional historical cancellation route 24(4)

Questions to answer on the file8 questions
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Officer cancellation on the optional application 24(4)

Questions to answer on the file3 questions
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Amendment history

The CBIC text carries 4 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to Rule 24 as footnoted in the CBIC text
NoteInstrument
17/2017-CT dated 27.06.2017
27/2017-CT dated 27.06.2017
317/2017 dated 27.07.2017
403/2018-CT dated 23.01.2018
Provisions connected to Rule 24
ProvisionConnectionWords that tie them
Section 139 of the CGST Act, 2017Section 139 of the CGST Act, 2017 subsection (1) prescribed by this provision sub-rules (1), (2) and (3)24(1)(b) "registration on a provisional basis"; 24(3) "cancel the provisional registration"
Section 139 of the CGST Act, 2017Section 139 of the CGST Act, 2017 subsection (2) prescribed by this provision sub-rules (2)(c) and (3A)24(2)(c) "a certificate of registration in FORM GST REG-06"; 24(3A) "the registration shall be deemed to have been granted"
Section 139 of the CGST Act, 201724(4) requires Section 139 of the CGST Act, 2017 subsection (3) context24(4) "not liable to be registered under the Act"; 24(4) "cancel the said registration"; Act-level deemed non-issue consequence is not duplicated here

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (2)

NumberDateSubject
Circular No. 223/17/2024-GST10 July 2024Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder.
Circular No. 1/01/2017-GST26 June 2017Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg.

Notifications (9)

NumberDateSubject
Notification No. 09/2025-Central Tax11 February 2025Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force
Notification No. 03/2018-Central Tax23 January 2018First Amendment 2018, to CGST Rules
Notification No. 51/2017-Central Tax28 October 2017Eleventh Amendment to CGST Rules, 2017
Notification No. 45/2017-Central Tax13 October 2017Seeks to amend the CGST Rules, 2017
Notification No. 36/2017-Central Tax29 September 2017Eighth amendment to CGST Rules, 2017.
Notification No. 34/2017-Central Tax15 September 2017Seventh amendment to the CGST Rules, 2017.
Notification No. 17/2017-Central Tax27 July 2017Seeks to amend the CGST Rules, 2017.
Notification No. 07/2017-Central Tax27 June 2017Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued
Notification No. 03/2017-Central Tax19 June 2017Notifying the CGST Rules, 2017 on registration and composition levy amended by a later instrument

Unsettled questions

The words of Rule 24 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. From what event does the three-month period in rule 24(2)(b) run, and what calendar-month endpoint follows? The sentence states a period without an express starting event. No provisional-grant date or ninety-day proxy is silently substituted.
  2. The existing registration hearing question has been centrally widened to the reasonable opportunity before provisional migration cancellation and the opportunity before withdrawing REG-27, preserving its amendment/cancellation/revocation contexts.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 24. Migration of persons registered under the existing law". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 4. Retrieved 17 September 2026.

External links