Question 21 - Is there any Advance tax to be paid by a Casual Taxable Person and Non-resident Taxable Person at the time of obtaining registration under this Special Category?
Faq On GST (2nd Edition) Dated 31.3.2017 Chapter 3 Registration
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Advance tax deposit requirement: casual and non-resident registrants must pay estimated tax at registration and for extensions. Casual taxable persons and non-resident taxable persons must, at the time of submitting their registration application, make an advance deposit of tax equal to the estimated tax liability for the period for which registration is sought; if registration is to be extended beyond the initial period, an additional advance deposit equal to the estimated liability for the extension period must be made.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance tax deposit requirement: casual and non-resident registrants must pay estimated tax at registration and for extensions.
Casual taxable persons and non-resident taxable persons must, at the time of submitting their registration application, make an advance deposit of tax equal to the estimated tax liability for the period for which registration is sought; if registration is to be extended beyond the initial period, an additional advance deposit equal to the estimated liability for the extension period must be made.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.