Migration of existing taxpayers: provisional GST registration for PAN holders converts to final registration subject to prescribed conditions. Persons registered under existing laws with a valid Permanent Account Number shall be issued a provisional certificate of registration in prescribed form and subject to prescribed conditions; non compliance renders it liable to cancellation unless replaced by a final certificate, which shall be granted in prescribed form and subject to prescribed conditions, and a provisional certificate is deemed not to have been issued if cancelled pursuant to an application that the person was not liable to 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 existing taxpayers: provisional GST registration for PAN holders converts to final registration subject to prescribed conditions.
Persons registered under existing laws with a valid Permanent Account Number shall be issued a provisional certificate of registration in prescribed form and subject to prescribed conditions; non compliance renders it liable to cancellation unless replaced by a final certificate, which shall be granted in prescribed form and subject to prescribed conditions, and a provisional certificate is deemed not to have been issued if cancelled pursuant to an application that the person was not liable to registration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
