Section 139
Migration of existing taxpayers
In force
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 PAN shall be issued a certificate of registration on a provisional basis.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-139.html
- Source confidence: Pending verification
Quick facts
- Section
- 139
- Chapter
- XX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
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- Linked rules
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