Section 27 – Acts – REGISTRATION – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 27 – Special provisions relating to casual taxable person and non-resident taxable person. 27. (1) The certificate of registration issued to a casual taxable person or a nonresident taxable person shall be valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier and such person shall make taxable supplies only after the issuance of the certificate of registration: Provided that the proper officer may, on sufficient cause being shown by the said taxable person, extend the said period of ninety days by a further period not exceeding ninety days. (2) A casual taxable perso
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