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of <h1>Individuals Must Register for GST Within 30 Days Under Sections 22 or 24; Special Rules for Non-Residents Apply</h1> Under the Orissa Goods and Services Tax Act, 2017, individuals liable for registration under sections 22 or 24 must apply within thirty days. Casual or non-resident taxable persons must register five days before business commencement. Registration is typically single, but separate registrations for multiple business verticals are allowed. Voluntary registration is permitted, and each registration is treated as distinct. A Permanent Account Number is necessary, except for non-resident taxable persons who may use alternative documents. Failure to register can result in enforced registration by authorities. Certain entities, like UN agencies, receive a Unique Identity Number. Registration is granted or rejected after verification, with a certificate issued accordingly.
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