GST registration requirement enables issuance of compliant invoices and legal identification for taxpayers under the GST regime.
A valid GST certificate is issued on successful registration when turnover thresholds are exceeded and contains the GST Identification Number (GSTIN), taxpayer name, principal place of business and effective registration date. It must be displayed at the principal place of business and can be accessed online via the GST Network. The certificate permits issuance of GST-compliant invoices and authorises collection and remittance of tax; it is amendable for changes in business particulars and must be cancelled when registration ceases, with non-compliance exposing taxpayers to penalties and administrative consequences. (AI Summary)

PAN-Aadhaar linking requirement: unlinked PANs face PAN deactivation and enhanced TDS until linkage is completed.
PANs issued before the designated cutoff become inactive until linked to Aadhaar; linkage is completed via the tax portal on payment of the prescribed fee and the record updates within a short processing period. While PAN remains unlinked, an enhanced TDS deduction applies from the deactivation effective date and continues until the PAN-Aadhaar linkage is recorded. (AI Summary)