Migration of existing taxpayers

(1) On and from the appointed day, every person registered under any of the existing laws and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act No. 43 of 1961) shall be enrolled electronically on the Common Portal and shall be issued a certificate of registration on provisional basis. (2) The certificate of registration issued under sub-section (1) shall be valid for such period as may be notified by the Government: Provided that in respect of those persons who have been granted provisional registration, the period of validity of such registration may be extended by the Government on the recommendation of the Council. (3) The certificate of registration issued under sub-section (1) shall be cancelled if the conditions prescribed in this behalf are not fulfilled. (4) Every person to whom a certificate of registration has been issued under sub-section (1) shall, within such period as may be prescribed, furnish such information as may be prescribed on the Common Portal. (5) The certificate of registration issued 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 who was not liable to registration under sub-section (2) or sub-section (3) of section 22 or clause (b) of section 24: Provided that the cancellation so performed shall be deemed to have been effective from the appointed day. (6) Notwithstanding anything contained in sub-section (1), any person having a provisional registration shall be granted final registration if he complies with the conditions as may be prescribed. (7) The supplier of goods or services or both who is not liable to be registered under this Act and who is registered under any of the existing laws shall be issued the provisional certificate of registration on the Common Portal and shall be liable to furnish such information as may be prescribed. (8) The registration or the enrolment of any person as a taxpayer or as a tax deductor or as an Operator under the existing laws shall not be cancelled under this Act, if the person who is liable to be registered under this Act fails to furnish the prescribed information required under this section.