Registration validity for casual and non-resident taxpayers limited; advance tax deposit required before making taxable supplies. Registration for casual and non-resident taxable persons is time-limited to the period applied for or a default statutory period, with supplies permitted only after certificate issuance; officers may grant a limited extension. Applicants must make an advance tax deposit equal to estimated liability for the registration period, and must deposit additional tax for any extension. Deposits are credited to the electronic cash ledger and utilised under the prescribed ledger rules.
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 limited; advance tax deposit required before making taxable supplies.
Registration for casual and non-resident taxable persons is time-limited to the period applied for or a default statutory period, with supplies permitted only after certificate issuance; officers may grant a limited extension. Applicants must make an advance tax deposit equal to estimated liability for the registration period, and must deposit additional tax for any extension. Deposits are credited to the electronic cash ledger and utilised under the prescribed ledger rules.
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