https://www.taxtmi.com/manuals?id=1942 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. en-us Mon, 30 Jan 2023 12:23:00 +0530 Sat, 06 Dec 2025 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1942 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. Manuals GST Mon, 30 Jan 2023 12:23:00 +0530 https://www.taxtmi.com/manuals?id=1942