GST registration: timelines, PAN requirement, voluntary registration, and Unique Identity Number procedure clarified including coastal supplies and non-resident provisions

Persons liable under the Telangana GST must apply for registration within a prescribed period, with casual and nonresident taxpayers required to give shorter advance notice; supplies from territorial waters require coastal State registration. A single registration is normally granted, with separate registrations possible for distinct business verticals; voluntary registration is permitted. Eligibility generally requires a Permanent Account Number (with limited alternatives), while a Unique Identity Number may be issued for specified international bodies and notified classes. Proper officers may register defaults, and registration/UIN is subject to prescribed verification, issuance, or deemed grant and formal certificate issuance.

---

---

---