Validation of details and temporary number :
The PAN shall be validated online by the Common Portal from the database maintained by CBDT. The mobile number declared under rule 1(1) shall be verified through a one-time password sent to the said mobile number; and the e-mail address declared under rule 1(1) shall be verified through a separate one time password sent to the said e-mail address – Rule 1(2) of Registration Rules.
On successful verification of the PAN, mobile number and e-mail address, a temporary reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address.
Provision in respect of casual taxable person – A person applying for registration as a casual taxable person shall be given a temporary reference number by the Common Portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under rule 1(5) shall be issued electronically only after the said deposit in the electronic cash ledger – Rule 1(6) of Registration Rules.