(i) Explain the provisions relating to the validity period of the registration certificate issued to Casual Taxable Person and Non-Resident Taxable…

(i) Registration Certificate granted to Non-Resident Taxable Person and Casual Taxable Person will be valid for: (i) Period specified in the registration application, or (ii) 90 days from the effective date of registration** whichever is earlier. **The 90 days period can be extended by a further period not exceeding 90 days on sufficient cause being shown by the said taxable person. (ii) List of deficiencies in the erstwhile value-added taxation which led to evolution of GST: a. Certain transactions were being double taxed as both goods and services due to unclear distinction between goods and services. b. There was cascading of taxes because CENVAT excluded value addition in distribution stage and in the State-level VAT, CENVAT load on the goods was not removed. c. Credit of CENVAT and State-Level VAT could not be set-off against each other. d. For a single transaction, multiple taxes in multiple forms were required to be paid. Several State taxes like Luxury Tax, Entertainment Tax, etc. were not subsumed in the VAT. e. State-level VAT and service tax were not integrated, thereby causing tax cascading. f. CST, being non-VATable, caused tax cascading. Being origin-based, it violated the consumption tax principles.