Migration of taxpayers: provisional GST registration issued to PAN-holders, subject to prescribed conditions and possible cancellation pending final certificate. Provisional certificates of registration are to be issued from the appointed day to persons registered under prior laws with a valid Permanent Account ... Summary
Migration of taxpayers: provisional GST registration issued to PAN-holders, subject to prescribed conditions and possible cancellation pending final certificate.
Provisional certificates of registration are to be issued from the appointed day to persons registered under prior laws with a valid Permanent Account Number, in prescribed form and subject to prescribed conditions and cancellation if conditions are not complied with; a final certificate may subsequently be granted in prescribed form and conditions; a provisional certificate is deemed not to have been issued where it is cancelled after an application by the person claiming non-liability for registration.
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