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<h1>Transitional Provisions for Existing Taxpayers Under Assam GST Act 2017: Provisional Registrations and Conditions Explained.</h1> Under the Assam Goods and Services Tax Act, 2017, transitional provisions for migrating existing taxpayers are outlined. From the appointed day, individuals registered under previous laws with a valid Permanent Account Number will receive a provisional registration certificate. This provisional certificate is subject to conditions and may be canceled if not complied with. A final registration certificate will be issued under prescribed conditions. If a person applies for cancellation, claiming they were not liable for registration under sections 22 or 24, the provisional certificate will be deemed not issued.