Section 25(1) in The U.P. 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 non-resident taxable person shall apply for registration at least five days prior to the commencement of business.[Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Act 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State.] [Inserted by Uttar Pradesh Act No. 45 of 2018, dated 24.12.2018.]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.
