Registration obligation under GST: requires timely application, PAN-based eligibility, verification and unique identity mechanisms for special entities.

Persons liable under GST must obtain registration within prescribed timeframes, with special advance-application rules for casual and non-resident taxpayers and a territorial rule for supplies from territorial waters. A single registration is standard, subject to separate registrations for distinct business verticals, voluntary registration, and treatment of multiple registrations or establishments as distinct persons. Eligibility requires a Permanent Account Number (or specified alternates), while certain international and notified entities may be granted a Unique Identity Number; issuance follows prescribed verification, formality and deemed grant rules.

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