Migration of existing taxpayers requires provisional GST registration for PAN-holders, convertible to final registration subject to prescribed conditions. Every person registered under prior law with a valid Permanent Account Number shall be issued a provisional certificate of registration from the appointed day in the prescribed form, manner and subject to prescribed conditions; failure to comply permits cancellation. A final certificate of registration will be granted in prescribed form, manner and conditions. If the person applies asserting non liability to registration and the registration is cancelled, the provisional certificate is deemed not to have been issued.