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    <title>LEGAL PROVISIONS RELATING TO MIGRATION OF EXISTING TAX PAAYERS</title>
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    <description>Persons with a valid PAN registered under earlier laws receive a provisional certificate of registration with GSTIN on the Common Portal; they must electronically furnish prescribed information and documents within the stipulated period. If particulars are correct and complete, the provisional certificate is converted into a final registration; if not furnished or found incorrect, the provisional registration may be cancelled after notice and opportunity to be heard. Persons not liable to register may apply to cancel the provisional registration, and eligible registrants may opt between tax mechanisms within prescribed timelines.</description>
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      <description>Persons with a valid PAN registered under earlier laws receive a provisional certificate of registration with GSTIN on the Common Portal; they must electronically furnish prescribed information and documents within the stipulated period. If particulars are correct and complete, the provisional certificate is converted into a final registration; if not furnished or found incorrect, the provisional registration may be cancelled after notice and opportunity to be heard. Persons not liable to register may apply to cancel the provisional registration, and eligible registrants may opt between tax mechanisms within prescribed timelines.</description>
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