Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Migration of taxpayers: provisional GST registration issued to PAN-holders, subject to prescribed conditions and possible cancellation pending final certificate. Provisional certificates of registration are to be issued from the appointed day to persons registered under prior laws with a valid Permanent Account Number, in prescribed form and subject to prescribed conditions and cancellation if conditions are not complied with; a final certificate may subsequently be granted in prescribed form and conditions; a provisional certificate is deemed not to have been issued where it is cancelled after an application by the person claiming non-liability for registration.
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.
Migration of taxpayers: provisional GST registration issued to PAN-holders, subject to prescribed conditions and possible cancellation pending final certificate.
Provisional certificates of registration are to be issued from the appointed day to persons registered under prior laws with a valid Permanent Account Number, in prescribed form and subject to prescribed conditions and cancellation if conditions are not complied with; a final certificate may subsequently be granted in prescribed form and conditions; a provisional certificate is deemed not to have been issued where it is cancelled after an application by the person claiming non-liability for registration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.