Special provisions relating to casual taxable person and non-resident taxable person

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Full Text of the Document

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....nt 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: PROVIDED that the proper officer may, at the request of the said taxable person, extend the aforesaid period of ninety days b....