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<h1>Provisional GST registration certificate records taxpayer identity and awaits verification before final registration is issued.</h1> The GST REG-21 provisional registration form records a Provisional Registration Certificate number and taxpayer details (PAN, Legal Name, Trade Name) together with prior registration data; it is valid until a stated date or Gazette notification and provides that the Final Registration Certificate will be issued only after verification of the Application for Enrolment.