Registration

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....e date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed: PROVIDED that a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business. (2) Notwithstanding anything contained in sub-section (1), a person having multiple business verticals in....

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.... (5) Notwithstanding anything contained in sub-section (4), a non-resident taxable person may be granted registration under sub-section (1) on the basis of any other document as may be prescribed. (6) Where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action that is, or may be taken under this ....

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....he registration or the Unique Identity Number, shall be granted or, as the case may be, rejected after due verification in the manner and within such period as may be prescribed. (9) A certificate of registration shall be issued in the prescribed form, with effective date as may be prescribed. (10) A registration or an Unique Identity Number shall be deemed to have been granted a....