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<h1>Section 166: Migrating Existing Taxpayers to GST Requires Valid PAN, Provisional Registration, and Compliance for Finalization</h1> Section 166 of the Model GST Law outlines the process for migrating existing taxpayers to the GST system. On the designated day, individuals registered under previous laws with a valid PAN will receive a provisional registration certificate, valid for six months, extendable by government notification. These individuals must provide prescribed information within this period for the certificate to be finalized. Failure to do so may result in cancellation. If registration is canceled due to non-liability, it is deemed never issued. Taxpayers with provisional certificates can opt to pay tax under section 9 within a prescribed timeframe; otherwise, they must pay under section 8.