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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>GST registration process requires PAN, mobile and email verification, generates reference number and issues electronic acknowledgement.</h1> Applicants must declare PAN, mobile number and e-mail in Part A of FORM GST REG-01 on the Common Portal; PAN is validated online and mobile/e-mail verified by separate one time passwords. Successful verification generates an application reference number. Using that reference, applicants submit Part B of FORM GST REG-01 with documents electronically and receive an electronic acknowledgement in FORM GST REG-02. Casual taxable persons are issued a temporary identification number to make the required advance tax deposit for the registration period prior to acknowledgement.

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