UmwGOOD MORMORAN WARCROMRON Question 11: Answer the following: (a) State the persons who are not liable for registration as per provisions of Section 23 of Central Goods and Service Tax Act, 2017. (b) Mr. Allan, a non-resident person, wishes to provide taxable supply of goods. He has no fixed place of business or residence in India. He seeks your advise on the following aspects, relating to CGST Act, 2017: (i) When shall he apply for registration? (ii) Is PAN mandatory for his registration? (iii) What is the period of RC granted to him? (iv)Will he able to extend the validity of his registration? If yes, what will be the period of extension? (c) Ms. Jimmy wants to adjust input tax credit for payment of interest, penalty and payment of tax under reverse charge. Explain whether she can do so. ORPRORROR