When does a GST certificate expire?
1. A GST registration certificate when awarded to a ‘casual taxable person’ or an ‘NRI taxable person’ is good for ninety days from the date of registration or for the term specified in the registration application, whichever arrives sooner.
2. This validity term can be renewed further by the competent authority, as indicated in Section 27(1) CGST Act.
3. A GST registration certificate granted to anybody else is valid until or unless the taxpayer cancels or surrenders his GST registration.