Section 25(1) in The Arunachal Pradesh Goods and Services Tax Act, 2017
(1)Every person who is liable to be registered under section 22 or section 24 shall apply for registration 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: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.
