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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Provisional registration under GST: migration requires electronic application, verification on the Common Portal, then final registration.</h1> Persons registered under earlier law with a Permanent Account Number receive provisional registration and an initial GSTIN certificate on the Common Portal; they must submit an electronic application with specified information and documents within the statutory period or any extension, and upon verification of correctness and completeness the proper officer will issue the final certificate of registration electronically.

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