Registration for casual and non-resident taxpayers: certificate validity, extension possible, and required advance deposit credited to electronic ledger. The certificate of registration for a casual taxable person or non-resident taxable person is valid for the period specified in the application or ninety days from the effective date, with a possible extension up to a further ninety days on sufficient cause. The applicant must make an advance deposit of tax equal to the estimated liability for the registration period, and any extension requires an additional deposit; deposited amounts are credited to the electronic cash ledger and utilised per the ledger mechanism.
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 for casual and non-resident taxpayers: certificate validity, extension possible, and required advance deposit credited to electronic ledger.
The certificate of registration for a casual taxable person or non-resident taxable person is valid for the period specified in the application or ninety days from the effective date, with a possible extension up to a further ninety days on sufficient cause. The applicant must make an advance deposit of tax equal to the estimated liability for the registration period, and any extension requires an additional deposit; deposited amounts are credited to the electronic cash ledger and utilised per the ledger mechanism.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
