Provisional GST registration issued to migrated taxpayers may be cancelled if transitional conditions are not complied with. On the appointed day, persons registered under existing laws with a valid Permanent Account Number are issued a provisional certificate of registration subject to prescribed conditions; non compliance may lead to cancellation. A final certificate will be granted as prescribed. If a person successfully applies to cancel registration on the ground of not being liable to registration, the provisional certificate is deemed not to have been issued.
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 issued to migrated taxpayers may be cancelled if transitional conditions are not complied with.
On the appointed day, persons registered under existing laws with a valid Permanent Account Number are issued a provisional certificate of registration subject to prescribed conditions; non compliance may lead to cancellation. A final certificate will be granted as prescribed. If a person successfully applies to cancel registration on the ground of not being liable to registration, the provisional certificate is deemed not to have been issued.
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