Registration validity for casual and non-resident taxable persons requires advance tax deposit and use of electronic cash ledger for liabilities.

The certificate of registration for a casual or non-resident taxable person is valid for the period applied for or ninety days from registration, and supplies may commence only after issuance; the period may be extended once on sufficient cause. Applicants must make an advance tax deposit estimating liability for the registration period, and any extension requires an additional deposit. Deposits are credited to the applicant's electronic cash ledger and utilised as provided by the law.

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