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<h1>Special Provisions for Casual and Non-Resident Taxable Persons: Registration, Advance Tax, and Extensions Under GST Act 2017</h1> The Delhi Goods and Services Tax Act, 2017, outlines special provisions for casual taxable persons and non-resident taxable persons. Their registration certificates are valid for the period specified in their application or up to ninety days from the registration date, whichever is earlier. This period can be extended by up to ninety days upon sufficient cause. At registration, these persons must deposit an advance tax equivalent to their estimated tax liability for the registration period. If an extension is requested, an additional deposit is required. The deposited amount is credited to their electronic cash ledger and utilized as per section 49.