Provisional registration for existing taxpayers under GST continues subject to prescribed conditions; final registration follows prescribed process. Every person registered under prior laws with a valid Permanent Account Number will be issued a provisional certificate of registration on migration, in prescribed form and subject to prescribed conditions, liable to cancellation for non compliance; a final certificate of registration is to be granted in the prescribed form, manner and subject to prescribed conditions; cancellation on an application asserting non liability results in the provisional certificate being deemed not 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 registration for existing taxpayers under GST continues subject to prescribed conditions; final registration follows prescribed process.
Every person registered under prior laws with a valid Permanent Account Number will be issued a provisional certificate of registration on migration, in prescribed form and subject to prescribed conditions, liable to cancellation for non compliance; a final certificate of registration is to be granted in the prescribed form, manner and subject to prescribed conditions; cancellation on an application asserting non liability results in the provisional certificate being deemed not issued.
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