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Migration of existing taxpayers.

Section 139 - Uttar Pradesh SGST - TRANSITIONAL PROVISIONS - GST - States - Section 139 - CHAPTER XX TRANSITIONAL PROVISIONS 139. (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 certificate of registration under sub-section (2), shall b .....

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