Registration to be applied for within 30 days from the date of becoming liable.
is mandatory for registration. However, deductor
may have a TAN instead of PAN
A person, though not
liable may register voluntarily, & all provisions of this Act, as are applicable to a
registered person, shall apply to such person.
A casual or non-resident taxable person shall apply at least 5 days prior to the
commencement of business.
A person having a
unit, as defined in the Special Economic Zones Act, 2005 (28 of 2005), in a
SEZ or being a SEZ developer has to apply for a separate registration, as
distinct from his place of business located outside the SEZ in the same State
or Union territory.
registration in a State or Union territory shall be granted. However, for
person having multiple places of business in a State, separate registration
for each places of business can be granted subject to conditions.[Rule 11]
A person who has
obtained registration for himself or his establishment in more than one State
or Union territory shall, be treated as distinct persons under this Act for
each such registration.
A certificate of
registration shall be issued from prescribed date and shall be deemed to have
been granted after expiry of notified period, if no deficiency has been
communicated to the applicant within that period.
person shall furnish proof of possession of Aadhaar number or notified
alternate means of identification in a notified manner.
Inter-state movement of goods like movement of various modes of conveyance,
between distinct persons as specified u/s 25(4) may not be treated as supply
& consequently IGST will not be payable on such
supply. However, applicable CGST/SGST/IGST shall be leviable on repairs &
maintenance done for such conveyance. [Circular No. 1/1/2017-IGST]