Registration requirement: timely application and prescribed verification determine grant or deemed grant of GST registration.

Registration under the Punjab GST Act requires persons liable to register to apply within the prescribed period, with casual and non-resident taxpayers required to apply earlier. A single registration is generally granted, with separate registrations possible for distinct business verticals. PAN is required for eligibility, with TAN acceptable for persons required to deduct tax; non-residents may use prescribed alternate documents. The proper officer may register persons who fail to obtain registration. A Unique Identity Number may be granted to certain international entities for specific purposes. Registration or UIN is subject to prescribed verification and is deemed granted if no deficiency is communicated within the verification period.

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