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<h1>Existing Taxpayers to Get Provisional GST Registration; Finalization Requires Document Verification Under Section 139</h1> Existing taxpayers registered under previous laws such as Excise, Value Added Tax, and Service Tax will receive a provisional GST registration certificate based on Section 139(1). This provisional certificate, issued to those with a valid PAN, is subject to specific conditions and may be canceled if not replaced by a final registration under Section 139(2). Final registration is contingent upon document verification. Under Section 139(3), the provisional registration is automatically canceled if registration is not required under Section 22 or Section 24, which pertain to persons liable for registration and compulsory registration in certain cases, respectively.