Provisional GST registration for existing taxpayers continues subject to prescribed conditions until final registration is granted.

Existing taxpayers registered under the earlier tax laws and holding a valid Permanent Account Number are to be issued a provisional registration certificate from the appointed day, subject to prescribed conditions, form, and manner. The provisional registration remains liable to cancellation if those conditions are not complied with until replaced by a final certificate of registration granted in the prescribed form and manner and subject to prescribed conditions.

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