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Yes, the registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked.All UN bodies Consulate or Embassy of foreign countries and any other class of persons so notified would be required to obtain a unique identification number (UIN) from the GST portal.However, the proper officer, at the request of the said taxable person, may extend the validity of the aforesaid period of ninety days by a further period not exceeding ninety days. While a normal taxable person does not have to make any deposit of money to obtain registration, a casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration under sub-section (1) of section 19, make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought.

Registration under Goods and Service Tax (GST) regime will confer following advantages to the business: GST registration process will be online through a portal maintained by Central Government of India. will also appoint GSPs (GST Suvidha Providers) to help businesses with the registration process.

Based on the information provided by GSTN, registration process looks like this: You can register your business for GST on GSTN portal.

A taxable person residing outside India and coming to India to occasionally undertake the transaction in the country but has no fixed place of business in India is a non-resident taxable person in terms of Section 2 (69) of the MGL.

The certificate of registration issued to a “casual 34 taxable person” or a “non-resident taxable person” shall be valid for a period of ninety days from the effective date of registration.

Casual Taxable Person has been defined in Section 2 (21) of MGL.