A person who is obliged or wishes to register for GST in India must have a permanent account number (PAN) issued under the Indian Income Tax Act 1961.
The requirement to register – whether on a compulsory basis under section 24 of the CGST Act or otherwise liable under section 22 – must be evaluated for each place of business located in each state or union territory. Applications for GST registration must be made separately for each place of business located in the respective state or union territory. Similarly, an application for GST registration must be made separately for places of business located in a Special Economic Zone (SEZ) or Domestic Tariff
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Web page updated on 17 Mar 2025 16:54