Provisional GST registration for existing taxpayers with PAN may be cancelled if prescribed conditions are not complied with. On the appointed day, persons registered under prior laws with a valid Permanent Account Number shall be issued a provisional certificate of registration in prescribed form, manner and subject to prescribed conditions, which may be cancelled for non compliance; a final certificate will be granted in prescribed form and manner. If registration is cancelled following an application by the person that they were not liable to registration under the liability provisions, the provisional certificate shall be deemed not to have been issued.