1) Every person who is liable to be registered under Schedule III of this Act shall apply for registration in every such State in which he is so liable within 30 days from the date on which he becomes liable to registration but the person other than Input Service Distributor who is registered under the previous law shall not require for the fresher registration shall follow the procedure which has been prescribed.
2) If a person has more than one Vertical in a state then he may obtain separate registration for each vertical.
3) A person who is not liable for registration may obtain the registration on voluntarily basis.
4) Registration shall be PAN (Permanent Account Number) base but for non-resident registration may grant on the basis of other prescribed documents.
5) Anything contain in section 19(1) but in case of any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization Notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947),Embassy of foreign countries and any other person or class of persons as may be notified by the Board , shall obtain a Unique Identity Number, in the manner prescribed, for the purpose(s) notified, including refund of taxes on the notified supplies of goods and/or services received by them.
6) The grant of registration or the Unique Identity Number under the CGST Act / SGST Act shall be deemed to be a grant of registration or the Unique Identity Number under the SGST/CGST Act provided that the application for registration or the Unique Identity Number has not been rejected under SGST/CGST Act within the time specified in section 19(7).
7) As per section 19A the certificate issue to casual taxable person or non-resident person shall be valid for 90 days, provided that officer may extend the period for not more than 90 days.
8) A casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration, make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought But for extend such taxable person shall deposit an additional amount of tax equivalent to the estimated tax liability of such person for the period for which the extension is sought.
9) Compulsory registration under GST regime:-
i) Person making inter-state supply of goods and/or services
ii) Person who are required to pay tax under reverse charge
iii) Non-resident person
iv) Person who are require to deduct tax under section 37
v) Person who supply goods and/or services on behalf of other registered taxable person whether as a agent or otherwise
vi) Input service distributor
vii) Every E-commerce operator
viii) Casual taxable person
ix) An aggregator who provide the service under his brand name or his trade name
x) Any person who supply of goods and/or service other than the branded through Ecommerce operator
xi) Other person notified by the Government on the recommendation of council