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of <h1>Existing taxpayers with valid PAN to receive provisional GST registration; subject to conditions under Orissa GST Act 2017.</h1> Under the Orissa Goods and Services Tax Act, 2017, existing taxpayers registered under previous laws with a valid Permanent Account Number will receive a provisional certificate of registration from the appointed day. This provisional certificate is subject to prescribed conditions and may be canceled if these conditions are not met. A final certificate of registration will be issued under specified conditions and procedures. If a taxpayer's registration is canceled because they were not liable under sections 22 or 24, the provisional certificate is considered never issued.
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