Section

Section 27 of CGST Act

Special Provisions Relating to Casual Taxable Person

and Non-Resident Taxable Person    

(1)  The certificate of registration 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

       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.

       Thanks and Regards

       Ca Rahul Gupta