Migration of taxpayers: provisional GST registration issued to PAN holders, subject to cancellation if conditions unmet.

Migration provisions require issuance of a provisional certificate of registration to persons registered under existing laws with a valid PAN, subject to prescribed form, manner and conditions; the provisional certificate is cancellable if conditions are not met and will be replaced by a final certificate granted as prescribed. A registration issued under this provision is deemed never to have been issued if cancelled after the registrant applies asserting non liability for registration under the relevant eligibility provisions.

---

---

---