Registration validity for casual and non-resident taxable persons requires advance tax deposit and limited-term certificates. A certificate of registration for a casual or non-resident taxable person is valid for the applicant-specified period or ninety days from registration (subject to one possible extension of up to ninety days). The applicant must deposit in advance an amount equivalent to the estimated tax liability for the registration period, and additional deposit when an extension is sought. Deposits are credited to the electronic cash ledger and are utilisable under the prescribed 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 validity for casual and non-resident taxable persons requires advance tax deposit and limited-term certificates.
A certificate of registration for a casual or non-resident taxable person is valid for the applicant-specified period or ninety days from registration (subject to one possible extension of up to ninety days). The applicant must deposit in advance an amount equivalent to the estimated tax liability for the registration period, and additional deposit when an extension is sought. Deposits are credited to the electronic cash ledger and are utilisable under the prescribed mechanism.
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