Registration validity for casual and non-resident taxable persons requires certificate issuance and advance tax deposit before supplies. Registration for a casual taxable person and a non-resident taxable person is limited to the period stated in the application or a prescribed short validity; supplies are permitted only after issuance of the certificate. Applicants must remit an advance deposit of tax equal to estimated liability for the registration period, and any extension requires an additional deposit. Deposits are credited to the electronic cash ledger and utilised under the prescribed mechanism.