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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.
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