Special provisions relating to casual taxable person and non-resident taxable person
Section 24
Bill
REGISTRATION
MODEL GST LAW – Draft The Central \/ State Goods and Services Tax Act, 2016 – [November 2016]
24. Special provisions relating to casual taxable person and non-resident taxable person
\n (1) The certificate of registration issued to a casual taxable person or a non-resident taxable person shall be valid for a 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:
\n PROVIDED that the proper officer may, at the request of the said taxable p<\/p>\n
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