Trust-based registration enabling online grant and immediate duty payment with post-facto verification, and PAN mandatory for non-government applicants. Registration now follows a trust-based registration model: upon receipt of a complete online application, registration is granted and issued online and the assessee may electronically pay duty without prior document or premises verification; verification is conducted post-facto, with applicants required to tender self-attested prescribed documents at that time. PAN is mandatory for non-government applicants and electronic contact details are required; a downloaded Registration Certificate from ACES is accepted as proof.