Registration validity for casual and non resident taxpayers requires advance tax deposit before making taxable supplies.

A certificate of registration for a casual or non-resident taxable person is time limited and taxable supplies may commence only after issuance; the proper officer may grant a limited extension. Applicants must make an advance deposit of tax equivalent to estimated liability for the registration period, and, if extended, an additional deposit for the extension; deposits are credited to the electronic cash ledger and utilised under the Act.

---

---

---