Provisional registration for migrated taxpayers under GST requires compliance with prescribed conditions, subject to cancellation if unmet. Provisional certificates of registration are issued to existing registrants possessing a Permanent Account Number, subject to prescribed form, manner and conditions; a final certificate replaces the provisional one in prescribed form and manner; provisional certificates are liable to cancellation for non-compliance and shall be deemed not issued if registration is cancelled following an application asserting non-liability to register.