Provisional GST registration for existing PAN holders converts to final registration subject to prescribed conditions and cancellation if noncompliant.

Provisional registration is issued to persons registered under existing laws with a valid Permanent Account Number, subject to prescribed conditions, and may be cancelled for noncompliance; a final certificate will be granted in the prescribed form and manner; where registration is cancelled on the applicant's claim of non-liability, the provisional certificate is deemed never to have been issued.

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