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<h1>Existing taxpayers with PAN to get provisional GST registration, subject to conditions. Final registration follows specific procedures.</h1> Under the Central Goods and Services Tax Act, 2017, existing taxpayers with valid Permanent Account Numbers will receive provisional registration certificates on the appointed day. These provisional certificates are subject to prescribed conditions and may be canceled if conditions are not met. A final registration certificate will be issued under specified conditions and procedures. If a person applies for cancellation, claiming they were not liable for registration under sections 22 or 24, the provisional registration is considered never issued.