Provisional GST registration for PAN holders converts to final registration subject to prescribed conditions and possible cancellation. Provisional registration shall be issued on the appointed day to persons registered under existing laws with a valid Permanent Account Number, subject to prescribed form, manner and conditions, and may be cancelled for non compliance; a final certificate of registration will be granted in prescribed form and subject to prescribed conditions; if a person files an application asserting non liability to register and the registration is cancelled, the provisional certificate shall be deemed never 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 GST registration for PAN holders converts to final registration subject to prescribed conditions and possible cancellation.
Provisional registration shall be issued on the appointed day to persons registered under existing laws with a valid Permanent Account Number, subject to prescribed form, manner and conditions, and may be cancelled for non compliance; a final certificate of registration will be granted in prescribed form and subject to prescribed conditions; if a person files an application asserting non liability to register and the registration is cancelled, the provisional certificate shall be deemed never to have been issued.
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