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Section 25(1) — a person liable to register must apply within:
A7 days from becoming liable
B30 days from becoming liable
C15 days from becoming liable
D90 days from becoming liable
Answer & Solution
Correct answer: B. 30 days from becoming liable
1. Sec 25(1) — every person liable to be registered shall apply for registration within 30 days from the date he becomes so liable.
2. Casual / non-resident taxable persons must apply at least 5 days prior to commencement (proviso).
3. Backdated registration available if applied within 30 days; otherwise registration is effective from date of grant.
_Source: ICAI BoS CA Final Paper 8, Ch 7 "Registration", §Sec 25(1)_
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