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GST in India is a comprehensive, destination-based, multistage tax applied on every value addition. The duration of validity for each GST registration certificate depends on the type of taxpayer obtaining it after they apply for GST. The certificate is valid for the entire period after its presentation to the regular taxpayer.
In these cases, it only becomes null and void if the taxpayer returns it or the GST authority cancels it. However, certificates granted to Non-Resident Indian (NRI) or casual taxpayers are only valid for ninety days from the date of registration, or for the time mentioned in the registration application, whichever comes first.

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