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<h1>Provisional GST registration for prior-registered PAN holders subject to conditions; cancellation possible; treated void if prior registration cancelled</h1> On the appointed day, persons already registered under prior tax laws with a valid PAN receive a provisional GST registration certificate subject to prescribed conditions and form; failure to comply may lead to cancellation. A final registration certificate will be issued in the prescribed manner and subject to prescribed conditions. If an applicant successfully obtains cancellation of that prior registration on the ground that they were not liable to be registered under the specified liability provisions, the provisional certificate is treated as never having been issued.