Migration of existing taxpayers: provisional PAN based GST registration subject to prescribed conditions and conversion to final registration procedure. Persons registered under prior laws with a valid Permanent Account Number shall be issued a provisional certificate of registration in the prescribed form and subject to prescribed conditions; this provisional certificate is replaceable by a final certificate granted in the prescribed form and subject to prescribed conditions and is liable to cancellation for non compliance, and shall be deemed not issued if cancelled following an application that the person was not liable to registration.