Advance tax deposit requirement for casual and non resident taxable persons secures tax liability and funds are credited to the electronic cash ledger. Certificates for casual and non-resident taxable persons are valid only for the requested period or ninety days and supplies may commence only after issuance. The proper officer may extend the ninety days by up to ninety days for sufficient cause. Applicants must make an advance tax deposit equal to estimated tax for the registration period and, if extended, an additional deposit for the extension; deposits are credited to the electronic cash ledger and utilised as provided under section 49.
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 for casual and non resident taxable persons secures tax liability and funds are credited to the electronic cash ledger.
Certificates for casual and non-resident taxable persons are valid only for the requested period or ninety days and supplies may commence only after issuance. The proper officer may extend the ninety days by up to ninety days for sufficient cause. Applicants must make an advance tax deposit equal to estimated tax for the registration period and, if extended, an additional deposit for the extension; deposits are credited to the electronic cash ledger and utilised as provided under section 49.
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