Suppose, One existing dealer who has been issued Provisional Registration Certificate is not liable for registration under GST due to the below registrable limit or items not liable to tax under GST. What will be the option available to such dealers in the provisional registration period?

• A. He may apply for the cancellation of the provisional registration
• B. He has to wait for the completion of the provisional registration period of 6 months
• C. Cancellation will be permitted only after One year from the appointed day
• D. None of the Above