Procedure For GST Registration || Section -25

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Every person who is liable to be registered under section 22 or section 24 shall apply for registration in every such State or Union territory in which he is so liable within thirty days from the 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.

Every person shall have a Permanent Account Number issued under the Incometax Act, 1961 in order to be eligible for grant of registration: