Provisional registration: existing taxpayers receive provisional GST certificates subject to prescribed conditions and verification for final registration. Section 139 provides for issuance of a provisional certificate of registration to persons registered under existing indirect tax laws with a valid PAN, subject to prescribed conditions; final registration is granted after verification of submitted documents, and provisional certificates are deemed cancelled where the person is not liable for registration or does not meet compulsory registration criteria.
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 registration: existing taxpayers receive provisional GST certificates subject to prescribed conditions and verification for final registration.
Section 139 provides for issuance of a provisional certificate of registration to persons registered under existing indirect tax laws with a valid PAN, subject to prescribed conditions; final registration is granted after verification of submitted documents, and provisional certificates are deemed cancelled where the person is not liable for registration or does not meet compulsory registration criteria.
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