Section 17 – Acts – TRANSITIONAL PROVISIONS – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 17 – CHAPTER VIII TRANSITIONAL PROVISIONS Migration of existing tax payers. 17. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless replaced by a final ce
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