https://www.taxtmi.com/acts?id=29302 Section 139 mandates issuance of a provisional certificate of registration to persons already registered under existing laws who hold a valid Permanent Account Number, subject to prescribed form and conditions and liable to cancellation for non compliance; a final certificate is to be granted in prescribed form and conditions, and a provisional certificate is deemed never issued if registration is cancelled on the taxpayer's application that they were not liable to registration. en-us Mon, 03 Jul 2017 16:14:42 +0530 Mon, 03 Jul 2017 16:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29302 Section 139 mandates issuance of a provisional certificate of registration to persons already registered under existing laws who hold a valid Permanent Account Number, subject to prescribed form and conditions and liable to cancellation for non compliance; a final certificate is to be granted in prescribed form and conditions, and a provisional certificate is deemed never issued if registration is cancelled on the taxpayer's application that they were not liable to registration. Act-Rules GST - States Mon, 03 Jul 2017 16:14:42 +0530 https://www.taxtmi.com/acts?id=29302