Provisional registration on migration: PAN holders receive provisional GST certificates subject to prescribed conditions; final registration follows prescribed form.

Provisional registration certificates are issued from the appointed day to persons registered under existing laws who have a valid Permanent Account Number, in the prescribed form, manner and subject to prescribed conditions; these remain provisional until replaced by a final certificate and may be cancelled for non compliance, and are deemed not to have been issued if cancelled pursuant to an application that the person was not liable to registration.

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