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    <title>Procedure for registration.</title>
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    <description>Persons liable to register under the Puducherry GST must apply within prescribed timeframes, with special advance filing for casual and non-resident taxable persons; supplies from territorial waters require registration in the State of the nearest baseline. Single registration generally applies, with separate registrations allowed for multiple business verticals. PAN is required for registration (TAN accepted for tax deductors) and prescribed alternative documents may be accepted for non-residents. Multiple registrations and establishments in different jurisdictions are treated as distinct persons. The proper officer may register defaulters; specified international and diplomatic entities may receive a Unique Identity Number. Registration or UIN is subject to prescribed verification and timelines and is deemed granted if no deficiency is notified within that period.</description>
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    <pubDate>Sat, 17 Jun 2017 11:20:04 +0530</pubDate>
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      <description>Persons liable to register under the Puducherry GST must apply within prescribed timeframes, with special advance filing for casual and non-resident taxable persons; supplies from territorial waters require registration in the State of the nearest baseline. Single registration generally applies, with separate registrations allowed for multiple business verticals. PAN is required for registration (TAN accepted for tax deductors) and prescribed alternative documents may be accepted for non-residents. Multiple registrations and establishments in different jurisdictions are treated as distinct persons. The proper officer may register defaulters; specified international and diplomatic entities may receive a Unique Identity Number. Registration or UIN is subject to prescribed verification and timelines and is deemed granted if no deficiency is notified within that period.</description>
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