Provisional registration for existing taxpayers requires compliance with prescribed conditions; noncompliance leads to cancellation and final registration upon prescribed compliance. 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.
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 requires compliance with prescribed conditions; noncompliance leads to cancellation and final registration upon prescribed compliance.
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.
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