Rule 24 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 24 is a transitional rule. It provides for a person registered under an existing law to enrol on the common portal, receive a provisional registration with a certificate in FORM GST REG-25, supply the particulars in FORM GST REG-26, and either receive the regular certificate in FORM GST REG-06 or face cancellation of the provisional registration after a notice in FORM GST REG-27.
This article follows the Central Goods and Services Tax Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked. The rule is explained here as printed, in the present tense of its text.
A person registered under an existing law, with a Permanent Account Number, enrols on the common portal and is granted registration on a provisional basis with a certificate in FORM GST REG-25. He then submits FORM GST REG-26 within a period of three months or such further period as the Commissioner extends. If the particulars are correct and complete, a certificate in FORM GST REG-06 is made available; if not, the provisional registration may be cancelled after a notice in FORM GST REG-27.
The section behind the rule
Rule 24 is the procedural companion to the migration provisions of the Act. See section 139 of the CGST Act, 2017: migration of existing taxpayers. The rule uses the expression "existing law", which is defined in the Act, and the Income-tax Act, 1961 (Act 43 of 1961) for the Permanent Account Number. A reader should check the current law for the corresponding provision of the Income-tax Act; for the tax itself, see our income-tax guides. If a registration question arises out of an older registration, our GST registration service can help.
Sub-rule (1): enrolment and provisional registration
Clause (a): who enrols. "Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner."
Clause (b): provisional registration. "Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal."
Proviso. "A taxable person who has been granted multiple registrations under the existing law on the basis of a single Permanent Account Number shall be granted only one provisional registration under the Act." A second proviso is shown as omitted ("[****]") by Notification No. 7/2017 - CT dated 27.06.2017, with effect from 22.06.2017; what it used to say is not law.
Sub-rule (2): the particulars
- Clause (a). Every person granted a provisional registration "shall submit an application electronically in FORM GST REG-26, duly signed or verified through electronic verification code, along with the information and documents specified in the said application, on the common portal either directly or through a Facilitation Centre notified by the Commissioner".
- Clause (b). The information "shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf".
- Clause (c). "If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered person electronically on the common portal."
Sub-rule (3): where the particulars are not furnished or are wrong
Where the particulars have "either not been furnished or not found to be correct or complete", the proper officer, "after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard", cancels the provisional registration and issues an order in FORM GST REG-28.
Proviso. "The show cause notice issued in FORM GST REG-27 can be withdrawn by issuing an order in FORM GST REG-20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued."
Sub-rule (3A): deemed grant
Sub-rule (3A) was inserted by Notification No. 7/2017 - CT dated 27.06.2017. It says that where a certificate of registration "has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2)" and "no notice has been issued under sub-rule (3) within the said period", the registration "shall be deemed to have been granted". The certificate, "duly signed or verified through electronic verification code", is then made available on the common portal.
Sub-rule (4): the option to cancel
"Every person registered under any of the existing laws, who is not liable to be registered under the Act may, on or before 31st March, 2018, at his option, submit an application electronically in FORM GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration."
The date was substituted by Notification No. 03/2018 - CT dated 23.01.2018, and the footnote also records an earlier substitution by Notification No. 17/2017 - CT dated 27.07.2017. That footnote prints the effective year as "22.07.2012", which looks like a slip for 2017 in the compilation consulted; this article gives no weight to the printed year.
Who does what, by when
| Who | What | Form | Period or condition | Sub-rule |
|---|---|---|---|---|
| Person registered under an existing law with a Permanent Account Number (other than a tax deductor or an Input Service Distributor) | Enrols by validating e-mail address and mobile number | Not applicable | Not printed | (1)(a) |
| Common portal | Grants provisional registration; certificate with GSTIN | FORM GST REG-25 | On enrolment | (1)(b) |
| Provisional registrant | Submits application with information and documents | FORM GST REG-26 | Within three months or further period extended by the Commissioner | (2)(a), (b) |
| Proper officer | Makes certificate available if correct and complete | FORM GST REG-06 | After verification | (2)(c) |
| Proper officer | Show cause notice; reasonable opportunity of being heard; then cancels provisional registration | FORM GST REG-27, order in FORM GST REG-28 | Where particulars not furnished or not correct or complete | (3) |
| Proper officer | May withdraw the notice | FORM GST REG-20 | If no cause exists | (3) proviso |
| Registration deemed granted | Where no certificate and no notice | Not applicable | Within fifteen days from furnishing the information | (3A) |
| Person not liable under the Act | Optional application for cancellation | FORM GST REG-29 | On or before 31st March, 2018 | (4) |
A worked example
Vishal Chemicals, an invented trading firm, held a registration under an existing law and has a Permanent Account Number. It is neither a tax deductor nor an Input Service Distributor, so sub-rule (1)(a) applies. It enrols by validating its e-mail address and mobile number and receives a certificate in FORM GST REG-25. It holds several registrations under the existing law on the same Permanent Account Number: it is granted only one provisional registration.
The firm submits FORM GST REG-26 with the documents within the three months allowed. Suppose the officer finds the particulars correct and complete: FORM GST REG-06 is made available. Suppose the officer instead finds the particulars incomplete: he must serve FORM GST REG-27, hear the firm and, if the cause stands, cancel the provisional registration in FORM GST REG-28. If neither the certificate nor a notice appears within fifteen days of the firm furnishing its particulars, sub-rule (3A) treats the registration as granted.
Points to watch
- Three months from where. Clause (b) of sub-rule (2) does not state what the three months run from in so many words; the sub-rule speaks of the information asked for in clause (a). Read the Form's requirements and any extension notification.
- A deemed grant needs two things. No certificate within fifteen days and no notice under sub-rule (3) within that period.
- Dates are as printed. The date in sub-rule (4) has been changed more than once, as the footnotes show.
- Other registrations. For separate registrations of branches or business places, see rule 11: separate registration for multiple places in one State.
Need help with an older registration?
If a registration that originated before GST is still causing mismatches, or a notice in FORM GST REG-27 has reached you, we can review the file and respond. See our GST registration service.
Key takeaways
- Rule 24(1): enrol on the common portal; provisional registration; certificate in FORM GST REG-25; one provisional registration per Permanent Account Number.
- Rule 24(2): FORM GST REG-26 within three months or a period extended by the Commissioner; FORM GST REG-06 if correct and complete.
- Rule 24(3): notice in FORM GST REG-27; order in FORM GST REG-28; withdrawal in FORM GST REG-20.
- Rule 24(3A): deemed grant if no certificate and no notice within fifteen days.
- Rule 24(4): optional cancellation in FORM GST REG-29 on or before 31st March, 2018.
Read next
- Rule 23 of the CGST Rules, 2017: revocation of cancellation of registration
- Rule 25 of the CGST Rules, 2017: physical verification of business premises
- Section 139 of the CGST Act, 2017: migration of existing taxpayers
- Rule 9: verification, deemed approval and FORM GST REG-03
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.