Temporary registration for casual and non-resident taxpayers limited in duration; advance tax deposit required and credited to electronic cash ledger. A certificate of registration issued to a casual taxable person or a non-resident taxable person is valid for ninety days and may be extended by the proper officer for a further period not exceeding ninety days on request. Such persons must make an advance deposit of tax equivalent to their estimated tax liability for the registration period and, if an extension is sought, deposit an additional amount for the extension; deposits are credited to the electronic cash ledger and utilized under the Act.