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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST Registration Under Goa GST Act: 30-Day Rule, PAN Requirement, and Specific Provisions for Casual and Non-Resident Taxable Persons</h1> Under the Goa Goods and Services Tax Act, 2017, individuals required to register for GST must do so within 30 days of becoming liable, with specific provisions for casual and non-resident taxable persons. Registration is generally singular, but multiple business verticals can obtain separate registrations. Voluntary registration is allowed, and each registration across states is treated as distinct. A Permanent Account Number is essential for registration, except for certain non-resident taxable persons. Failure to register may lead to compulsory registration by authorities. Specialized agencies and certain notified persons receive a Unique Identity Number. Registrations are subject to verification and deemed granted if no deficiencies are noted within a prescribed period.
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