Time-limited registration requires advance tax deposit and electronic cash ledger utilisation for casual and non-resident taxpayers.

The certificate of registration for a casual or non resident taxable person is time limited and may be extended by the proper officer on sufficient cause. At application, the person must make an advance deposit of tax equivalent to the estimated liability for the registration period, and any additional deposit for an approved extension; deposits are credited to the electronic cash ledger and utilised under the statutory ledger mechanism.

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