Provisional registration under GST: provisional certificates issued to PAN holders subject to prescribed conditions and later finalised or cancelled. Persons previously registered under existing laws with a valid Permanent Account Number receive a provisional certificate of registration under prescribed conditions; non compliance may cause cancellation. A final certificate is thereafter issued in prescribed form and subject to conditions, and where a person successfully applies for cancellation on the ground of not being liable to register, the earlier provisional certificate is deemed not to have been issued.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Provisional registration under GST: provisional certificates issued to PAN holders subject to prescribed conditions and later finalised or cancelled.
Persons previously registered under existing laws with a valid Permanent Account Number receive a provisional certificate of registration under prescribed conditions; non compliance may cause cancellation. A final certificate is thereafter issued in prescribed form and subject to conditions, and where a person successfully applies for cancellation on the ground of not being liable to register, the earlier provisional certificate is deemed not to have been issued.
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