Registration validity for casual and non resident taxpayers requires advance tax deposit before making taxable supplies. A certificate of registration for a casual or non-resident taxable person is time limited and taxable supplies may commence only after issuance; the proper officer may grant a limited extension. Applicants must make an advance deposit of tax equivalent to estimated liability for the registration period, and, if extended, an additional deposit for the extension; deposits are credited to the electronic cash ledger and utilised under the Act.
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.
Registration validity for casual and non resident taxpayers requires advance tax deposit before making taxable supplies.
A certificate of registration for a casual or non-resident taxable person is time limited and taxable supplies may commence only after issuance; the proper officer may grant a limited extension. Applicants must make an advance deposit of tax equivalent to estimated liability for the registration period, and, if extended, an additional deposit for the extension; deposits are credited to the electronic cash ledger and utilised under the Act.
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