Registration requirement: timely GST registration and Unique Identity Numbers govern eligibility and compliance. Persons liable must apply for registration within the prescribed period, with single registration generally granted and separate registrations allowed for distinct business verticals. Voluntary registration attracts full statutory obligations. PAN is required for eligibility, with TDACAN as an alternative for tax deductors and prescribed documentary alternatives for non-resident taxable persons. Proper officers may register non-compliant persons under prescribed procedure. Certain international organisations and notified classes may receive a Unique Identity Number for specified purposes. Registration or Unique Identity Number is granted or rejected after due verification within prescribed time limits and is deemed granted if no deficiency is communicated.