Extension of GST registration period for casual or non-resident taxable persons via Form GST REG-25, requiring GSTIN and validity periods. Form GST REG-25 provides the procedural format for a Casual or Non-Resident taxable person to apply for extension of their GST registration period, requiring GSTIN, name, address, original period of validity and the requested extension period, and envisages auto-population of login-linked fields.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST registration period for casual or non-resident taxable persons via Form GST REG-25, requiring GSTIN and validity periods.
Form GST REG-25 provides the procedural format for a Casual or Non-Resident taxable person to apply for extension of their GST registration period, requiring GSTIN, name, address, original period of validity and the requested extension period, and envisages auto-population of login-linked fields.
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