Casual taxable person registration requires advance tax deposit, limited validity, and possible extension under GST rules. Special registration rules apply to a casual taxable person and a non-resident taxable person under the GST framework. The registration certificate is valid for the period stated in the application or ninety days from the effective date of registration, whichever is earlier, and may be extended by a further period not exceeding ninety days on sufficient cause. Such persons must also make an advance deposit of tax equal to the estimated tax liability for the registration period sought, with an additional deposit required for any extension. The deposited amount is credited to the electronic cash ledger and utilised accordingly.
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Provisions expressly mentioned in the judgment/order text.
Casual taxable person registration requires advance tax deposit, limited validity, and possible extension under GST rules.
Special registration rules apply to a casual taxable person and a non-resident taxable person under the GST framework. The registration certificate is valid for the period stated in the application or ninety days from the effective date of registration, whichever is earlier, and may be extended by a further period not exceeding ninety days on sufficient cause. Such persons must also make an advance deposit of tax equal to the estimated tax liability for the registration period sought, with an additional deposit required for any extension. The deposited amount is credited to the electronic cash ledger and utilised accordingly.
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