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<h1>Provisional registration under GST: certificates issued to existing PAN-holders subject to conditions and possible cancellation.</h1> Migration requires issuance of a provisional certificate of registration to persons registered under existing laws with a valid PAN, subject to prescribed form, manner and conditions, and liable to cancellation for non-compliance; procedures and conditions for a final certificate are prescribed. A provisional certificate is deemed not issued if cancelled following an application by the person asserting non-liability to registration.