In terms of Section 27(1) read with proviso thereto, 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.
- However, the proper officer, at the request of the said taxable person, may extend the validity of the aforesaid period of ninety days by a further period not exceeding ninety days
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