Provisional GST registration for existing taxpayers remains subject to prescribed conditions and cancellation on non-compliance. Existing taxpayers registered under the earlier laws and holding a valid Permanent Account Number are to be issued provisional registration on the appointed day, subject to prescribed conditions and procedure. The provisional certificate remains in force unless replaced by a final certificate of registration, and it is liable to cancellation if the prescribed conditions are not complied with. The final certificate is to be granted in the prescribed form, manner, and conditions, and the provisional certificate is treated as if it had not been issued where registration is cancelled on the ground that it was not required.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Provisional GST registration for existing taxpayers remains subject to prescribed conditions and cancellation on non-compliance.
Existing taxpayers registered under the earlier laws and holding a valid Permanent Account Number are to be issued provisional registration on the appointed day, subject to prescribed conditions and procedure. The provisional certificate remains in force unless replaced by a final certificate of registration, and it is liable to cancellation if the prescribed conditions are not complied with. The final certificate is to be granted in the prescribed form, manner, and conditions, and the provisional certificate is treated as if it had not been issued where registration is cancelled on the ground that it was not required.
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