https://www.taxtmi.com/acts?id=23993 Existing taxpayers registered under the earlier laws and holding a valid Permanent Account Number are to be issued provisional registration on the appointed day, subject to prescribed conditions and procedure. The provisional certificate remains in force unless replaced by a final certificate of registration, and it is liable to cancellation if the prescribed conditions are not complied with. The final certificate is to be granted in the prescribed form, manner, and conditions, and the provisional certificate is treated as if it had not been issued where registration is cancelled on the ground that it was not required. en-us Mon, 27 Mar 2017 17:18:54 +0530 Fri, 26 Jun 2026 12:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23993 Existing taxpayers registered under the earlier laws and holding a valid Permanent Account Number are to be issued provisional registration on the appointed day, subject to prescribed conditions and procedure. The provisional certificate remains in force unless replaced by a final certificate of registration, and it is liable to cancellation if the prescribed conditions are not complied with. The final certificate is to be granted in the prescribed form, manner, and conditions, and the provisional certificate is treated as if it had not been issued where registration is cancelled on the ground that it was not required. Act-Rules GST Mon, 27 Mar 2017 17:18:54 +0530 https://www.taxtmi.com/acts?id=23993