https://www.taxtmi.com/acts?id=23993 Existing taxpayers with a valid Permanent Account Number receive a provisional certificate of registration from the appointed day, subject to prescribed conditions; that provisional certificate may be cancelled if conditions are not complied with. A final certificate of registration will be granted in the prescribed form and subject to prescribed conditions. If a person's registration is cancelled following an application that they were not liable to register, the provisional certificate is deemed never to have been issued. en-us Mon, 27 Mar 2017 17:18:54 +0530 Wed, 01 Oct 2025 13:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23993 Existing taxpayers with a valid Permanent Account Number receive a provisional certificate of registration from the appointed day, subject to prescribed conditions; that provisional certificate may be cancelled if conditions are not complied with. A final certificate of registration will be granted in the prescribed form and subject to prescribed conditions. If a person's registration is cancelled following an application that they were not liable to register, the provisional certificate is deemed never to have been issued. Act-Rules GST Mon, 27 Mar 2017 17:18:54 +0530 https://www.taxtmi.com/acts?id=23993