Section 27 of CGST Act, 2017 : Section 27: Special Provisions Relating To Casual Taxable Person And Non-Resident Taxable Person

Explanation using Example

Imagine a scenario where John, who resides in the United States, plans to set up a stall at an Indian festival for a month to sell handicrafts. Since John is a non-resident who intends to do business in India for a temporary period, he applies for a GST registration as a non-resident taxable person. John estimates that his tax liability for the month will be INR 50,000. Under Section 27(1) of the CGST Act, 2017, the registration certificate issued to John will be valid for the period he applied for, or ninety d...

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