Tag «Transitional Provision»

Key points of transitional Provisions under GST Act

Key points of transitional Provisions under GST Act. 1.  Migration of Existing taxpayers. (Section 139) On and from the appointed day, every person registered under any of the existing Indirect tax law and having a Valid PAN shall be issued a certificate of registration on provisional Basis. Provisional registration can obtain directly by applying for provisional registration …

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