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<h1>Provisional registration for existing taxpayers requires compliance with prescribed conditions; noncompliance leads to cancellation and final registration upon prescribed compliance.</h1> Migration requires issuance of a provisional certificate of registration to persons registered under prior law with a valid PAN, subject to prescribed conditions and form; the provisional certificate is liable to cancellation for noncompliance, a final certificate is granted in prescribed form and manner, and a provisional certificate is deemed not issued if registration is cancelled following an application claiming non-liability to registration.