Section 25 - Procedure for registration.

GST registration: timelines, PAN requirement, unique identity numbers, verification and separate registrations for business verticals.

Section 25 requires persons liable to registration to apply within the prescribed period, with casual or non-resident taxable persons to apply before commencing business; supplies from territorial waters require registration in the State of the nearest baseline. A person ordinarily receives a single registration, with possible separate registrations for business verticals; voluntary registration is permitted. Multiple registrations or establishments in different States are treated as distinct persons. Registration generally requires a Permanent Account Number, or a Tax Deduction and Collection Account Number where applicable; non-resident persons may rely on prescribed alternative documents. The proper officer may register defaulting persons; specified international bodies and notified classes may be granted a Unique Identity Number. Registrations and Unique Identity Numbers are subject to prescribed verification, issuance of a certificate, and are deemed granted if no deficiency is communicated within the prescribed period.