Registration validity for casual and nonresident taxpayers limited; advance tax deposit required and credited to electronic cash ledger.

Section 27 requires that the certificate of registration for a casual or non-resident taxable person be valid for the period in the application or ninety days from the effective date, with a possible single extension not exceeding ninety days. At application, the person must make an advance deposit of tax estimated for the registration period, and any extension requires an additional advance deposit; deposits are credited to the electronic cash ledger and utilised under section 49.

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