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Section 17 of the UTGST Act, 2017

From the IndiaAuditLens Law Library

GST›UTGST Act, 2017

At a glance

Entitlement and conditions

  • Section 17(1)An existing registrant with a valid Permanent Account Number receives provisional registration in the prescribed form and manner, subject to prescribed conditions. Unless replaced by a final certificate, it is liable to cancellation for non-compliance with those conditions.

Procedure, powers and definitions

  • Section 17(2)The final certificate follows the prescribed form, manner and conditions.
  • Section 17(3)Where provisional registration is cancelled on the person’s application that registration was not required under CGST section 22 or 24, the provisional certificate is deemed never issued.

Section 17 governs migration of persons registered under the existing laws who hold a valid Permanent Account Number. It provides provisional registration from the appointed day, subject to prescribed conditions, followed by a final certificate. A separate rule treats provisional registration as never issued where cancellation follows the person’s application that registration was not required under the specified CGST provisions.[1]

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 17, verbatim (show)

Section 17. 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 of the Central Goods and Services Tax Act.

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 registration entitlement 17(1)

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provisional certificate issued 17(1)

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provisional certificate form 17(1)

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provisional certificate manner 17(1)

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provisional certificate conditions 17(1)

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final certificate issued 17(2)

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final certificate form 17(2)

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final certificate manner 17(2)

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final certificate conditions 17(2)

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Provisional cancellation liability 17(1)

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Cancelled certificate deemed never issued 17(3)

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Provisions connected to Section 17
ProvisionConnectionWords that tie them
Section 22 of the CGST Act, 2017this provision requires Section 22 of the CGST Act, 201717(3) "section 22"
Section 24 of the CGST Act, 2017this provision requires Section 24 of the CGST Act, 201717(3) "section 24"

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 17. Migration of existing tax payers". Union Territory Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links