Section 27 - Special provisions relating to casual taxable person and non-resident taxable person.

Certificate for casual or non-resident taxable persons valid as applied or 90 days; one 90-day extension allowed

A certificate of registration issued to a casual taxable person or a non-resident taxable person remains valid for the period stated in the application or ninety days from the effective date, whichever is earlier; supplies may be made only after issuance. The proper officer may extend the ninety-day period once for up to an additional ninety days on sufficient cause. At registration the person must deposit in advance an amount equal to the estimated tax liability for the registration period, and must deposit additional estimated tax for any approved extension; such deposits are credited to the electronic cash ledger and utilised as provided under the law.