FORM GST REG-25 - Historical provisional-registration certificate
A qualifying existing-law registrant was enrolled at GST transition.
Responsible actor: The migration system makes the provisional certificate available. Provision: Historical section 139; rule 24(1).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current provision checked 21 October 2026. Historical source extract is dated 1 January 2022; later amendments and selected worked period are expressly identified. All examples are fictional, unsigned and unissued.
Worked facts and completed entries
Historical2017 migration branch, not a current 2026 application: Aster Learning Supplies Private Limited was incorporated in 2010 and held Karnataka VAT registration before 1 July 2017. It receives provisional registration 1 July 2017, supplies the required complete REG-26 information 15 July and is examined under rule 24. All references and people are fictional; this branch is independent of the 2026 newly registered company scenarios.
Certificate1–5
| 1. GSTIN | 29AABCA0000A1ZT; fictional provisional teaching identity |
|---|---|
| 2. PAN | AABCA0000A (fictional, not verified) |
| 3. Legal name | Aster Learning Supplies Private Limited (fictional) |
| 4. Trade name | Aster Learning Supplies |
5. Existing-law registrations
| Act | Registration number |
|---|---|
| Karnataka Value Added Tax Act | EDU-KVAT-2010 (non-valid teaching reference) |
| Other existing-law registration(b) | Not applicable |
| Other existing-law registration(c) | Not applicable |
Creation date and prescribed certificate statement
Date of creation:1 July 2017. This is a fictional model of a certificate of provisional registration under the Act. It is not a real issued certificate, a fresh 2026 registration or evidence that final migration was completed.
How this form moves the matter forward
- Select the correct statutory registration event and applicant category.
- Reconcile every applicable identity, premises, authorisation, payment and period entry against the actual evidence.
- Use the prescribed form and authenticated portal/proceeding record; this completed fictional model is unsigned and cannot be filed as an issued document.
Evidence supporting these entries
- Relevant application/order and genuine service/filing record
- Entity, premises and authorised-person evidence for the selected branch
- Date, liability and next-step reconciliation
Additional primary authority: Official CGST Act as on 11 June 2026:sections 24/25/27/29/45/51; entity and event-specific registration conditions.
Additional primary authority: April 2026 current CGST Rules, PDF pages 191–209:rules 8–26, including deferred 16A footnote 35, rule 24 closed migration period and current rule 25.
Period and legal consequences
REG-25 records historical provisional enrolment. The information route was REG-26 and a correct/complete application led to REG-06 under rule 24(2); it is not a continuously open 2026 replacement for REG-01. The selected certificate is dated the actual GST transition, not this page’s2026 revision date.
Primary source and exact locator
Official notified form source: PDF pages 75-75; printed pages 69-69.
CGST Act and government-hosted Act and Rules compilation - Historical section 139; rule 24(1). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The migration system makes the provisional certificate available. A qualifying existing-law registrant was enrolled at GST transition.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Relevant application/order and genuine service/filing record; Entity, premises and authorised-person evidence for the selected branch; Date, liability and next-step reconciliation.