Provisional GST Registration Transition to Permanent: Retroactive Effect and Input Tax Credit Entitlement Explained.

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....Effective date of registration certificate - conversion of the provisional registration to a permanent registration - When the provisional registration granted to the petitioner was not cancelled through the procedure contemplated under the Act and Rules, and the respondents had granted a regular registration on 04.01.2020, the permanent registration must relate back to the date of the provisional registration and the petitioner ought to be entitled to upload the returns for the past period between the date of Exts.P1 and P3 and to avail eligible input tax credit based on the returns uploaded by him. - HC....