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of <h1>Individuals Must Declare PAN, Mobile, Email in FORM GST REG-01 for GST Registration; Verification via OTP Required</h1> Every individual, except non-resident taxable persons and those required to deduct or collect tax at source, must declare their PAN, mobile number, and email in Part A of FORM GST REG-01 on the Common Portal to apply for GST registration. The PAN is validated online, and the mobile number and email are verified via one-time passwords. Upon successful verification, an application reference number is issued. The applicant must then submit Part B of FORM GST REG-01 electronically. An acknowledgment is issued in FORM GST REG-02. Casual taxable persons receive a temporary ID for tax deposit based on estimated liability.
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