Special provisions relating to casual taxable person and non-resident taxable person
Section 19A
Bill
REGISTRATION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
19A. Special provisions relating to casual taxable person and non-resident taxable person
(1) The certificate of registration issued to a casual taxable person or a non-resident taxable person shall be valid for a period of ninety days from the effective date of registration.
Provided that the proper officer may, at the request of the said taxable person, extend the aforesaid period of ninety days by a further period not exceeding ninety days.
(2) Notwithstanding anything to the contrary contained in this Act, a casual taxable person or a non
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