GST REG-25 explained: the provisional certificate from GST migration

What REG-25 did

When GST was introduced, existing registrants with a valid PAN were enrolled on the GST portal and issued a provisional ID with a REG-25 certificate. This allowed them to trade under GST from the first day without filing a fresh registration application. The provisional registration was later converted into a final registration once the migrant completed enrolment.

How it connected to other forms

• REG-26: the enrolment application with business details and documents, filed by the migrant
• REG-06: the final certificate issued after the enrolment details were verified
• REG-27: notice proposing cancellation of the provisional registration if details were not furnished or were incorrect
• REG-28: order cancelling the provisional registration
• REG-29: application by a migrant not liable to register to cancel the provisional registration

Why it matters now

Today no new REG-25 certificates are issued in the normal course. The form still turns up when a business reviews its compliance history, faces a query about its date of registration, or deals with a transitional credit dispute from 2017. The effective date on a migrated GSTIN usually traces back to the provisional registration.

Practical tips

• Keep the REG-25 and the later REG-06 certificate together in the records
• Where a notice questions the registration date, the REG-25 is the starting point
• If a migration was never completed and the provisional ID lapsed, a fresh registration is the usual way forward
• Old transitional credit questions turn on the registration history, so keep the trail intact

Help with old records

A professional can reconstruct the migration trail from portal records and old certificates when a notice or audit needs it.

Get it handled for you

Need GST registration done right the first time? Our chartered accountants prepare the documents, file the application and handle any query, so you do not have to visit the GST office. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.