GST registration: apply within 30 days (5 for casual/non-resident); provide PAN, Aadhaar, bank details; UINs for notified bodies. Persons liable for GST must register in each State/UT where liable, generally within 30 days (5 days for casual/non-resident taxpayers); voluntary registration is allowed. Separate registrations may be issued for multiple places of business and SEZ units. Temporary registration may be granted suo motu and requires full application within prescribed periods. Registration is PAN-based; PAN/Aadhaar and bank details (Rule 10A) must be furnished; effective date depends on timing of application. UINs are issued to notified international bodies to enable refunds, and portal timelines, verification, and anti-fraud measures govern processing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST registration: apply within 30 days (5 for casual/non-resident); provide PAN, Aadhaar, bank details; UINs for notified bodies.
Persons liable for GST must register in each State/UT where liable, generally within 30 days (5 days for casual/non-resident taxpayers); voluntary registration is allowed. Separate registrations may be issued for multiple places of business and SEZ units. Temporary registration may be granted suo motu and requires full application within prescribed periods. Registration is PAN-based; PAN/Aadhaar and bank details (Rule 10A) must be furnished; effective date depends on timing of application. UINs are issued to notified international bodies to enable refunds, and portal timelines, verification, and anti-fraud measures govern processing.
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