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of <h1>Individuals with valid PAN to receive provisional registration under Chhattisgarh GST Act 2017; conditions apply for final certification.</h1> Under the Chhattisgarh Goods and Services Tax Act, 2017, all individuals registered under existing 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 those conditions are not met. A final registration certificate will be issued under specified conditions and procedures. If a person applies for cancellation, asserting they were not liable for registration under sections 22 or 24, the provisional certificate will be considered as never having been issued.
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