Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Casual or non-resident taxable persons must register under Tripura GST Act, 2017, with possible 90-day extension.</h1> Under the Tripura Goods and Services Tax Act, 2017, a casual taxable person or a non-resident taxable person must obtain a certificate of registration valid for the period specified in their application or up to ninety days from the effective registration date, whichever is shorter. They can only make taxable supplies after receiving this certificate. The registration period may be extended by up to ninety additional days upon showing sufficient cause. At registration, these persons must make an advance tax deposit equivalent to their estimated tax liability for the registration period. This deposit is credited to their electronic cash ledger and used as per section 49.