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

Section 27 - Kerala SGST - REGISTRATION - Kerala Goods and Services Tax Ordinance, 2017 - Section 27 - 27. -(1) The certificate of registration issued to a casual taxable person or a non-resident taxable person shall be valid for the period specified .....

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may, on sufficient cause being shown by the said taxable person, extend the said period of ninety days by a further period not exceeding ninety days. (2) A casual taxable person or a non-resident taxable person shall, at the time of submission of ap .....

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