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of <h1>Provisional GST Registration for PAN Holders; Final Certificate Issued Upon Meeting Conditions; Sections 22 & 24 Exemptions Apply.</h1> Under the Manipur Goods and Services Tax Act, 2017, every taxpayer registered under previous 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 these conditions are not met. A final registration certificate will be issued in a prescribed form and manner. If a taxpayer applies and demonstrates that they were not required to register under sections 22 or 24, the provisional certificate will be considered as never having been issued.
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