Application for registration :
Every person (other than a non-resident taxable person, a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, a person required to deduct tax at source under section 51 and a person required to collect tax at source under section 52) who is liable to be registered under section 25(1) and every person seeking registration under section 25(3) (“the applicant”) shall, before applying for registration, declare his Permanent Account Number (PAN), mobile number, e-mail address, State or Union territory in Part A of form GST REG-01 on the Common Portal either directly or through a Facilitation Centre
– Rule 1(1) of Registration Rules.
Provided that a Special Economic Zone unit or Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from its other units located outside the Special Economic Zone – proviso to Rule 1(1) of Registration Rules.