Registration validity for casual and non resident taxpayers requires advance tax deposit and electronic cash ledger utilisation. Registration for a casual taxable person or non resident taxable person is valid for the period in the application or ninety days from the effective date, with a possible single extension for sufficient cause. Applicants must make an advance deposit of tax equal to their estimated liability for the registration period, and any additional deposit if an extension is sought. Deposits are credited to the electronic cash ledger and utilised under the ledger's usage 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 requires advance tax deposit and electronic cash ledger utilisation.
Registration for a casual taxable person or non resident taxable person is valid for the period in the application or ninety days from the effective date, with a possible single extension for sufficient cause. Applicants must make an advance deposit of tax equal to their estimated liability for the registration period, and any additional deposit if an extension is sought. Deposits are credited to the electronic cash ledger and utilised under the ledger's usage rules.
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