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of <h1>Provisional GST Registration Issued for PAN Holders, Subject to Conditions; Final Certificate Follows Compliance with Section 22 or 24.</h1> Every person registered under existing laws with a valid Permanent Account Number will receive a provisional registration certificate on the appointed day under the Himachal Pradesh Goods and Services Tax Act, 2017. This provisional certificate is subject to prescribed conditions and may be canceled if these conditions are not met. A final registration certificate will be issued in a prescribed form and manner. If a person applies for cancellation, claiming they were not liable for registration under section 22 or 24, the provisional certificate will be considered as not issued.
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