Provisional registration under GST: provisional certificates issued to PAN holders subject to prescribed conditions and later finalised or cancelled.

Persons previously registered under existing laws with a valid Permanent Account Number receive a provisional certificate of registration under prescribed conditions; non compliance may cause cancellation. A final certificate is thereafter issued in prescribed form and subject to conditions, and where a person successfully applies for cancellation on the ground of not being liable to register, the earlier provisional certificate is deemed not to have been issued.

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