Registration validity for casual and non resident taxpayers is time limited; advance tax deposit required and credited to electronic cash ledger.

Special rules require that registration certificates for casual and non-resident taxable persons be time limited and supplies may be made only after issuance; officers may grant a further short extension on sufficient cause. Applicants must make an advance tax deposit to cover estimated liability for the registration period sought, and any authorised extension requires an additional deposit. Deposits are credited to the electronic cash ledger and applied under the statutory mechanism for ledger utilisation.

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