THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
REGISTRATION
Section 27: Special provisions relating to casual taxable person and non-resident taxable person. (Relevant Rule 8, Rule 13 to 15)
(1) The certificate
of registration issued to a casual taxable person or a nonresident taxable
person shall be valid for the period specified in the application for
registration or ninety 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:
*Provided that the proper officer may, on sufficient cause being shown by the
said taxable person, extend the said period of ninety days by a further period
not exceeding ninety days.
(2) A casual taxable person or a non-resident taxable person shall, at the time
of submission of application for registration under sub-section (1) of
section
25, make an advance deposit of tax in an amount equivalent to the estimated tax
liability of such person for the period for which the registration is sought:
*Provided that where any extension of time is sought under sub-section (1), such
taxable person shall deposit an additional amount of tax equivalent to the
estimated tax liability of such person for the period for which the extension
is sought.
(3) The amount deposited under sub-section (2) shall be credited to the
electronic cash ledger of such person and shall be utilised in the manner
provided under section 49.
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