Procedure for registration:
to be applied
for within 30 days from the date of
PAN is mandatory for
registration. However, deductor may have a TAN instead of PAN
though not liable may register voluntarily, & all
provisions of this Act, as are applicable to a registered person, shall apply
to such person.
A casual or non-resident taxable person shall apply at least 5 days prior to the
commencement of business.
having a unit, as defined in the Special Economic Zones Act, 2005 (28 of
2005), in a SEZ or being a SEZ developer has to apply for a separate
registration, as distinct from his place of business located outside the SEZ
in the same State or Union territory.
single registration in a State or Union territory shall be granted. However,
for person having multiple places of business in a State, separate
registration for each places of business can be granted subject to
who has obtained registration for himself or his establishment in more than
one State or Union territory shall, be treated as distinct persons under this
Act for each such registration.
certificate of registration shall be issued from prescribed date and shall be
deemed to have been granted after expiry of notified period, if no deficiency
has been communicated to the applicant within that period.
Inter-state movement of goods like movement of various modes of conveyance,
between distinct persons as specified u/s 25(4) may not be treated as supply
& consequently IGST will not be payable on such
supply. However, applicable CGST/SGST/IGST shall be leviable on repairs &
maintenance done for such conveyance. [Circular No. 1/1/2017-IGST]