Migration of existing taxpayers: provisional GST registration issued, with final registration contingent on prescribed compliance.

Provisional certificate of registration is to be issued to persons registered under existing laws with a valid Permanent Account Number, subject to prescribed conditions and form; such provisional certificates may be cancelled if conditions are not complied with. A final certificate of registration shall be granted in prescribed form, manner and subject to conditions. The certificate issued under provisional provisions shall be deemed not to have been issued if cancelled pursuant to an application by the person asserting non-liability to registration under the relevant liability provisions.

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