Special Provisions for Issue of GST Registration Certificate to Casual Taxable Persons Or Non-Resident Taxable Persons under Section 27 of the GST Act.

In view of section 27 of the Act, the registration certificate issued to a casual taxable person or a non-resident taxable person shall be valid for the period specified in the application for registration or ninety days (90 days) from the effective date of registration, whichever is earlier and such person shall make taxable supplies only after the issuance of the certificate of registration:

a.         However, the time period may be further extended for another 90 days by the proper officer on the basis of suitable reasons shown by such taxable persons.

b.         A casual taxable person or a non-resident taxable person shall, at the time of submission of application of registration shall make an advance deposit of tax almost equivalent to the estimated tax liability. In cases where extension is sought for, the taxable person shall deposit an additional amount of tax equivalent to the estimated tax liability for the extended period.

c.         The amount so deposited by the casual taxable person or non-resident taxable person shall be integrated in the electronic Cash Ledger of such person from where he can pay his liability.
Related Topics ...
Who are Liable to get Registration under GST [ Sec.22 of IGST Act. 2017]
Exemption From GST Registration under the provisions of CGST/IGST/UTGST Act.
Process Of GST Registration in each State or Union Territory as per GST Act.
Procedure for obtaining GST Registration under GST Act. 1917
GST Unique Identity Number (GSTIN)
Issue of GST Registration Certificate to Casual Taxable Persons Or Non-Resident Taxable Persons [ sec. 27 of GST Act. ]
Amendment, Cancellation And Revocation Of GST Registration
Migration Of Existing Taxpayers To GST
Important issues related to GST Registration/Enrolment
GST Enrolment Process under GST Act. 2017
Forms Of GST Registration prescribed under GST Registration Rules
 
 
 
GST (India)
F.A.Q. on GST
GST Forms Download
GST Compensation Law
GST Enrollment Process
GST Law & Act.
GST Rules
GST Schedule ( I to V )
IGST Law & Act.
GST A Practical Knowledgebase
Filing GST Return
Enroll & Registration with GST
GST Office Tool to File GST Return
LIBRARY @ Tax Management
TAX & INVESTMENT GUIDE FOR "NRI"- Non-Resident Indians !
GUIDE & FAQ @ TAX
GRAPHICAL PRESENTATION @ TAX
TIPS & TRICKS @ TAX
MANAGERIAL & FINANCIAL DECISIONS @ TAX
5 GOLDEN RULES OF TAX PLANNING
FAMILY TAX PLANNING
DEDUCTIONS FROM YOUR INCOME
EXEMPTED INCOMES
HUF - FORMATION, MANAGEMENT & TAX PLANNING
COMPUTATION OF GROSS TOAL INCOME
INCOME TAX @ GLANCE
MULTIPLE KNOWLEDGEBASE ON TAX
51 TIPS ON TAX PLANNING
APPEALS UNDER INCOME TAX
ASSESSMENTS
PENALTIES UNDER IT DEPATMENTS
TAX SAVING SCHEMES
TAX READY RECKONER
TAX RATES
PROSECUTIONS UNDER INCOME TAX DEPARTMENT
TAXATION SYSTEM IN INDIA
CHARITABLE & RELIGIOUS TRUST - TAXATION
PRESCRIBED FORMS WITH with Section / Rules
 
TAX @ KNOWLEDGE BASE !

Most Popular Links :

Clubing of Income Deduction U/s 80C
Allowances Us-17(3) Exemption-Salary
Tax Amendment-2015 Taxable Income
Clubing of Income Tax Deductions
HUF Deduction HUF Investment
Gift by HUF HUF Tax Planning Tips
Tax Saving Schemes Tax Planning Tips
Refund of Tax Fringe Benefit Tax-FBT
Return Filing Assessment / Scrutiny
Notice from I.T. Dept. Incomes Types @ TDS
Exemptions-Tax Returns “Summon” U/s 131
'Black Money' @ I.Tax Big Gifts To Be Taxed
'Appeals' under I.Tax Assessment @ I.Tax
Exempted Incomes Capital Gain
Business & Professions House Property
Salaries @ I.Tax Partnership Firm
'Penalty' under I.Tax Act. Tax Ready Reckoner
Charitable Trust Useful Links @ I.Tax
 
Guide & FAQ on Tax Knowledgebase @ Taxation Income Tax @ Glance HUF - Formation, Planning & Taxation
Charitable & Religious TRUST NRI (Tax Planning,Saving,Investemnt) Tax Tutorials GST (FAQ, Law, Act. Rules, Schedule, Enrollment)
FAQs - Income Tax India    

Disclaimer:
All efforts are made to keep the content of this site correct and up-to-date. But, this site does not make any claim regarding the information provided on its pages as correct and up-to-date. The contents of this site cannot be treated or interpreted as a statement of law. In case, any loss or damage is caused to any person due to his/her treating or interpreting the contents of this site or any part thereof as correct, complete and up-to-date statement of law out of ignorance or otherwise, this site will not be liable in any manner whatsoever for such loss or damage.

The visitors may click here to visit the web site of Income Tax Department for resolving their doubts or for clarifications

Tally.ERP9 Book Online Order Tally.ERP9 Book Content