07 January 2017
it is Compulsory to Go through procedure of Migration , if Assesse is Registered with any of the Earlier Laws , Even if Assesse is not having Turnover of 10/20 Lakhs ( Filling Nil Returns in Earlier Law ) ?
07 January 2017
Sir but According to Section :- 166(1) of Draft GST Model ( November ), " On the appointed day, every person registered under any of the earlier laws and having a valid PAN shall be issued a certificate of registration on a provisional basis in such form and manner as may be prescribed."
Therefore You have any Evidence to support your Statement ?
Because according to Aforesaid wording it seems that Everyone has to Migrate, who is registered in any Earlier Law.
CAclubindia
