Migration of existing taxpayers: provisional PAN-based GST registration issued, subject to prescribed conditions and final registration procedures. Existing taxpayers with a valid Permanent Account Number receive a provisional certificate of registration from the appointed day, subject to prescribed conditions; that provisional certificate may be cancelled if conditions are not complied with. A final certificate of registration will be granted in the prescribed form and subject to prescribed conditions. If a person's registration is cancelled following an application that they were not liable to register, the provisional certificate is deemed never to have been issued.