Section 139: Migration of existing tax payers

Q: What does Section 139 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 139 SGST pertains to "Migration of existing tax payers". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 139 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs migration of existing tax payers. As verified on 19 May 2026.

Q: Is Section 139 SGST still in force?

Yes, Section 139 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 139 SGST?

धारा 139 SGST is the Devanagari Hindi reference for Section 139 of the The State Goods and Services Tax Act, 2017 (Model). Section 139 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs migration of existing tax payers. As verified on 19 May 2026.

Q: What is Dhara 139 SGST?

Dhara 139 SGST is the Roman Hindi reference for Section 139 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 139 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs migration of existing tax payers. As verified on 19 May 2026.

Q: How to cite Section 139 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 139, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 139 (India).

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(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 subsection (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.