Registration requirement: timely GST registration, PAN eligibility, and Unique Identity Numbers govern taxable persons and special entities.

Registration must be applied for within the prescribed short period by persons liable to register, with casual and non-resident taxable persons applying before starting business; supplies from territorial waters require registration in the State of the nearest appropriate baseline. Generally a single registration is granted, with separate registrations possible for distinct business verticals; voluntary registration is permitted and all registered-person obligations apply. PAN is required for eligibility, with prescribed alternatives for certain deductors and non-resident persons; proper officers may register non-compliant persons, and special notified entities may receive a Unique Identity Number subject to prescribed verification, issuance, and deemed-grant rules.

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