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of <h1>Existing taxpayers under Tamil Nadu GST Act, 2017, get provisional registration; subject to conditions under sections 22 or 24.</h1> Under the Tamil Nadu Goods and Services Tax Act, 2017, existing taxpayers registered under previous laws with a valid Permanent Account Number will receive a provisional registration certificate on the appointed day. 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 upon meeting further prescribed conditions. If a person applies for cancellation, asserting they were not liable for registration under sections 22 or 24, the provisional registration will be considered as never issued.
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