Procedure for Registration.

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..... tions as may be prescribed: Provided that a casual taxable person or a nonresident taxable person shall apply for registration at least five days prior to the commencement of business. Explanation : Every person who makes a supply from the territorial waters of India shall obtain registration in the State where the nearest point of the appropriate baseline is located in the State. (2 .....

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..... who has obtained or is required to obtain registration in a State or Union territory in respect of an establishment, has an establishment in another State or Union territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act. (6) Every person shall have a Permanent Account Number issued under the Income-tax Act, 1961 (Act No.43 of 1961. .....

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..... ed. (9) Notwithstanding anything contained in subsection (1),- (a) 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, consulate or Embassy of foreign countries; and (b) any other person or class of persons, as may be notified by the Chief Commission .....

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