TMI BlogMigration of existing taxpayers to GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... provisional basis in such form and manner as may be prescribed. (2) The certificate of registration issued under sub-section (1) shall be valid for a period of six months from the date of its issue: PROVIDED that the said validity period may be extended for such further period as the Central/State Government may, on the recommendation of the Council, notify. (3) Every person to whom a cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by such person that he was not liable to registration under section 23. (7) A person to whom a certificate of registration has been issued on a provisional basis and who is eligible to pay tax under section 9, may opt to do so within such time and in such manner as may be prescribed: PROVIDED that where the said person does not opt to pay tax under section 9 within the time prescribed in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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