Can Casual Taxable person who has registred say on 1st Jan and the registration is effective upto 90 days i.e till 30 March 2020, whether it will also get extended to 30 June.
08-05-2020 22:32:02
No. Notitication 35/2020 issued under power conferred under Section 168A has given exception to Sec 27 (relating to Casual taxable person) of CGST Act 2017. This means that provisions relating to extension of time limit are not applicable to causal taxable person. However, proper officer may extend the said period of registration for another 90 days.
