Amendment status not verified — confirm the current text below against the official source.
(l) Every person who is lioble to be registered under section 22 or section 24 sholl opply for registrotion within thirty doys from the dote on which he becomes lioble to registrotion, in such monner ond subject to such conditions as moy be prescribed: Provided thot o cosuol toxoble person or o non-resident toxoble person sholl opply for registrotion ot leost five doys prior to the commenc+ ment of business. Explonotion.- Every person who mokes o supply from the territoriol woters of lndio sholl obtoin registrotion in the Stote where the neorest point of the oppropriote boseline is locoted in the Stote. (2) A person seeking registrotion un- der this Act sholl be gronted o single registrotion: Procedure for registrotion. 43 ot 1961 t38 Proided thot o Person hoving multiple business verlicols in the Sffie nny be qonted o seryrote regi istrotion for eoch business verticol, subject to such conditions os moy be prescribed. (3) A person, though not lioble to be registered under section 22or sec- tion 24 moy get himself registered voluntorily, ond oll provisions of this Ad, os ore opplicoble to o registered person, sholl opply to such person. (4) A person who hos obtoined or is required to obtoin more thon one registrotion, whether in one Stote or Union territory or moretton one Stote or Union territory sholl, in respect of eoch such registrotion, be treoted os distinct persons for the purposes of this Act. (5) Where o person who hos obtoined or is required to obtoin registro- tion in o Stote or Union territory in respect of on estoblishment, hos on estoblishment in onother Stote or Union territory then such es- toblishments sholl be treoted os estoblishments of distinct per sons for the purposes of this Act. (6) Every person sholl hove o Permo- nentAccount Number issued un- der the lncome-tox Act, 1961 in order to be eligiblefor grontof reg- istrotion: Provided thot o person required to deduct tox under section 51 moy hove, in lieu of o PermonentAccount Number, o Tox Deduction ond Col- lection Account Number issued un- der the soid Act in order to be eli- gible for gront of registrotion. 46 ol 1947 t39 (7) Notwithstonding onything con toined in sub-section (6), o non- resident toxoble person moy be gronted registrotion under sub- section (l) on the bosis of such other documents os moy be prescribed. (8) Where o person who is lioble to be registered under this Act foils to obtoin registrotion, the proper officer moy, without prejudice to ony oction which moy be token under thisA,ct or under ony other low for the time being in force, proceed to register such person in such monner os moy be prescribed. (9) Notwithstonding onything contoined in suUsection (l ),- (o) ony speciolised ogency of the United Notions Orgoni- sotion or ony Multiloterol Finonciol lnstitution ond Orgonisotion notified under tle United Notions (Privileges ond lmmunities) Act, 1947, Consulote or Embossy of foreign countries; ond (b) ony other person or closs of persons, os moy be notified by the Commissionel sholl be gronted o Unique ldentity Number in such monner ond for su ch purposes, including refund of toxes on the notified supplies of goods or services or both received bythem, os moy be prescribed. 140 (10) The registrotion or the Unique ldentity Number sholl be gronted or reieaed ofter due verificotion in such monner ond within such period os moy be prescribed. (l I ) A certificote of registrotion sholl be issued in such form ond with effect from such dote os moy be prescribed. (12) A registrotion or o Unique ldentity Number sholl be deemed to hove been gronted ofter lhe expiry of the period prescribed under sub- section (10), iI no deliciency hos been communicoted to the opplicont within thot period.