https://www.taxtmi.com/manuals?id=2718 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. en-us Wed, 10 May 2023 12:59:00 +0530 Tue, 18 Mar 2025 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2718 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. Manuals GST Wed, 10 May 2023 12:59:00 +0530 https://www.taxtmi.com/manuals?id=2718