Provisional registration for migrated taxpayers under GST requires compliance with prescribed conditions, subject to cancellation if unmet.

Provisional certificates of registration are issued to existing registrants possessing a Permanent Account Number, subject to prescribed form, manner and conditions; a final certificate replaces the provisional one in prescribed form and manner; provisional certificates are liable to cancellation for non-compliance and shall be deemed not issued if registration is cancelled following an application asserting non-liability to register.

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