Special provisions relating to casual taxable person and non-resident taxable person.
Section 27
GST – States
REGISTRATION
Rajasthan Goods and Services Tax Act, 2017
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 non-resident 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 p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =