Migration of existing taxpayers: provisional GST registration issued to PAN holders, subject to conditions and possible cancellation. Migration of existing taxpayers requires issuance of a provisional certificate of registration to persons with a valid Permanent Account Number who were registered under existing laws; the provisional registration is subject to prescribed conditions and may be cancelled for non-compliance. A final certificate of registration is to be granted in the prescribed form and subject to prescribed conditions. If the provisional certificate is cancelled following the taxpayer's application asserting non-liability to registration, it is deemed not to have been issued.