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    <title>Procedure for registration.</title>
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    <description>Registration must be applied for within the prescribed short period by persons liable to register, with casual and non-resident taxable persons applying before starting business; supplies from territorial waters require registration in the State of the nearest appropriate baseline. Generally a single registration is granted, with separate registrations possible for distinct business verticals; voluntary registration is permitted and all registered-person obligations apply. PAN is required for eligibility, with prescribed alternatives for certain deductors and non-resident persons; proper officers may register non-compliant persons, and special notified entities may receive a Unique Identity Number subject to prescribed verification, issuance, and deemed-grant rules.</description>
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