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- GSTN shall migrate all such assessees/dealers to the GSTN network and shall issue a provisional registration certificate with GSTIN number on the appointed day, which after due verification by the departmental officers within six months, will be converted into final registration certificate.
- For converting the provisional registration to final registration the registrants will be asked to submit all requisite documents and information required for registration in a prescribed period of time.
- Failure to do so will result in cancellation of the provisional GSTIN number.
- The service tax assesses having centralized registration will have to apply afresh in the respective states wherever they have their businesses.
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