Migration of existing taxpayers: provisional GST registration for PAN holders converts to final registration subject to prescribed conditions.

Persons registered under existing laws with a valid Permanent Account Number shall be issued a provisional certificate of registration in prescribed form and subject to prescribed conditions; non compliance renders it liable to cancellation unless replaced by a final certificate, which shall be granted in prescribed form and subject to prescribed conditions, and a provisional certificate is deemed not to have been issued if cancelled pursuant to an application that the person was not liable to registration.

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