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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER VI  -  REGISTRATION

TaxGPT

Summarize Section 27 by TaxGPT in
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Section 27 - Special provisions relating to casual taxable person and non-resident taxable person.

27. (1) The certificate of registration issued to a casual taxable person or a nonresident taxable person shall be valid for the 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


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References:

For Clarification of issues under GSST related to casual taxable person and recovery of excess input tax credit distributed by an input service by an input service distributor see Circular No. 71/45/2018-GST Central Tax dated 26 Oct, 2018