Section 25 - Procedure for registration.

Registration requirement under GST mandates prompt application, single registration rule, and special provisions for casual, non resident, and multi vertical cases.

Section 25 requires persons liable for GST registration to apply within prescribed short periods, with casual and non resident taxable persons required to apply earlier; registration is single by default but separate registrations may be granted for distinct business verticals. PAN is required for registration, with TAN acceptable for deductors and alternative documents permitted for non residents. The proper officer may register defaulters, special classes may be issued a Unique Identity Number, and grant, rejection, certificate issuance, and deemed grant after prescribed verification periods are subject to regulations.