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of <h1>Provisional GST Registration Issued with PAN; Can Be Canceled if Not Replaced by Final Certificate Under UTGST Act 2017.</h1> Under the Union Territory Goods and Services Tax Act, 2017, individuals registered under existing tax laws with a valid Permanent Account Number will receive a provisional registration certificate from the appointed day. This provisional certificate is subject to prescribed conditions and can be canceled if not replaced by a final certificate. The final certificate is also subject to prescribed conditions. If a person applies for cancellation, stating they were not liable for registration under sections 22 or 24 of the Central Goods and Services Tax Act, the provisional certificate will be considered as not issued.
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