Registration requirement in GST: single registration with exceptions for business verticals and special Unique Identity issuance.

Every person liable must apply for registration within the prescribed period; casual and non-resident taxable persons have earlier application requirements, and supplies from territorial waters require registration in the State of the nearest baseline. Registration is normally single but separate registrations may be allowed for business verticals. Voluntary registration is permitted and then attracts all registered-person obligations. PAN is required for eligibility, with a TDS account number as an alternative for deductors; non-residents may use other prescribed documents. The proper officer may register non-compliant persons; certain international entities may receive a Unique Identity Number. Registration or UIN issuance is subject to prescribed verification, timelines, and certificate issuance, and is deemed granted if no deficiency is communicated within the prescribed period.

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