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of <h1>Provisional GST Registration Certificate Issued to PAN Holders, Subject to Conditions; May Be Canceled if Not Complied.</h1> Every person registered under existing laws with a valid Permanent Account Number will receive a provisional registration certificate from the appointed day under the Kerala Goods and Services Tax Ordinance, 2017. This provisional certificate is subject to prescribed conditions and may be canceled if these are not met. A final registration certificate will be issued under prescribed conditions and forms. If a person applies for cancellation, claiming non-liability under section 22 or section 24, the provisional certificate will be considered as not issued.
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