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<h1>Section 27 of CGST Act: Special Provisions for Casual and Non-Resident Taxable Persons, Registration and Advance Tax Requirements.</h1> The Central Goods and Services Tax Act, 2017, under Section 27, outlines special provisions for casual and non-resident taxable persons. Their registration certificate is valid for the period specified in the application or up to ninety days, whichever is shorter, with a possible extension of an additional ninety days upon sufficient cause. These persons must make an advance tax deposit equivalent to their estimated tax liability for the registration period. If seeking an extension, an additional tax deposit is required. The deposited amount is credited to their electronic cash ledger and utilized as per Section 49.