Registration period limits for casual and non-resident taxable persons require advance tax deposit and ledger credit for supplies. Registration certificates for casual and non-resident taxable persons are valid only for the period applied for or a short statutory term, with commencement of taxable supplies contingent on issuance. Applicants must make an advance tax deposit equal to estimated liability for the registration period and, if an extension is granted, an additional deposit for the extended period. Deposits are credited to the electronic cash ledger and utilised under the prescribed ledger utilisation 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 period limits for casual and non-resident taxable persons require advance tax deposit and ledger credit for supplies.
Registration certificates for casual and non-resident taxable persons are valid only for the period applied for or a short statutory term, with commencement of taxable supplies contingent on issuance. Applicants must make an advance tax deposit equal to estimated liability for the registration period and, if an extension is granted, an additional deposit for the extended period. Deposits are credited to the electronic cash ledger and utilised under the prescribed ledger utilisation mechanism.
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