NR, a non-resident individual wants to provide taxable supply of goods. He has no fixed place of business or residence in India. He seeks your advice on the following aspects in the light of the provisions of the CGST Ac

CS Professional · Advanced Tax Laws · PYQS · June 2023
NR, a non-resident individual wants to provide taxable supply of goods. He has no fixed place of business or residence in India. He seeks your advice on the following aspects in the light of the provisions of the CGST Act, 2017: (v) If he asks for extension, what will be the period of extension?

Answer & Explanation:

GST Registration for Non-Resident Taxable Person (NR): (v) If he asks for extension, what will be the period of extension? If a Non-Resident Taxable Person (NRTP) asks for an extension of the registration certificate, the validity can be extended for a further period of ninety days, provided the applicant shows sufficient cause for doing so. This allows for flexibility in case the business activities extend beyond the initial period.

Topics: Goods and Services Tax (GST)

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