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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Casual and Non-Resident Taxable Persons Must Register Under Telangana GST Act 2017, Deposit Advance Tax for Supplies</h1> Under the Telangana 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 the application or up to ninety days from registration, whichever is earlier. They can only make taxable supplies post-registration. The registration period may be extended by up to ninety days if justified. At registration, these persons must deposit an advance tax equivalent to their estimated liability. If an extension is sought, an additional deposit is required. Deposited amounts are credited to their electronic cash ledger for use as per section 49.
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