TMI BlogEffective date of registration certificate - conversion of the provisional registration to a permanent...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 betw..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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