Requirements and procedure for registration :
Every person who is liable to be registered under section 22 or 24 shall apply for registration in every such State in which he is so liable within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed – section 25(1) of CGST Act.
A casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business – proviso to section 25(1) of CGST Act.
He must have income tax PAN – section 25(6) of CGST Act.
Person supplying goods or services from territorial waters – Every person who makes a supply from the territorial waters of India shall obtain registration in the coastal State or Union territory where the nearest point of the appropriate base line is located – Explanation to section 25(1) of CGST Act.
Area upto 12 nautical miles belong to State/Union Territory at least as far as GST is concerned – section 9 of IGST Act.