Procedure for registration.

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..... ns 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. Explanation .- Every person who makes a supply from the territorial waters of India shall obtain registration in the coastal State where the nearest point of the appropriate baseline is located. (2) A pe .....

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..... s 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 establishment shall be treated as establishment 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, (43 of 1961) in order to b .....

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..... thstanding anything contained in sub-section (1), (a) any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, (46 of 1947) Consulate or Embassy of foreign countries, and (b) any other person or class of persons, as may be notified by the Commissioner, .....

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