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    <description>Applicants liable for GST registration must declare PAN, State or Union territory in Part A of FORM GST REG-01; PAN is validated online against the CBDT database and verified via one-time passwords. On successful verification of PAN, mobile and e-mail, a temporary reference number is generated. Using that reference, applicants submit Part B of FORM GST REG-01 electronically with required documents, and where applicable undergo Aadhaar authentication or photograph/biometric capture and in-person verification of original documents at designated Facilitation Centres; the application is complete only after these verification steps.</description>
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