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<h1>Casual and Non-Resident Taxable Persons: Registration Validity, Extensions, and Advance Tax Deposits under Puducherry GST Act 2017.</h1> The Puducherry Goods and Services Tax Act, 2017, outlines specific provisions for casual and non-resident taxable persons. Their registration certificate is valid for either the period specified in their application or 90 days from the effective registration date, whichever is shorter. This period may be extended by up to an additional 90 days upon showing sufficient cause. At registration, these persons must make an advance tax deposit equal to their estimated tax liability for the registration period. If an extension is sought, an additional deposit matching the estimated tax liability for the extended period is required. Deposited amounts are credited to their electronic cash ledger for utilization as per section 49.