Provisional GST registration converts to final registration upon prescribed information; failure to comply permits cancellation.

Every person registered under earlier laws with a valid PAN is to receive a provisional GST certificate on the appointed day, valid for a prescribed period subject to possible extension. Provisional registrants must furnish prescribed information within that period; timely furnishing leads to conversion into a final registration subject to eligibility, while failure to furnish permits cancellation. A registration cancelled on the applicant's claim of non liability is deemed never issued. Provisional registrants eligible under the primary tax mechanism may opt in within prescribed time, otherwise they become liable under the alternative tax mechanism.

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