Registration validity for casual and non-resident persons limited; extension may be granted; advance tax deposit required to electronic ledger. Registration for casual and non-resident taxable persons is valid for the period applied for or a limited statutory period from the effective date; supplies may only begin after issuance. The proper officer may grant a limited extension on sufficient cause. Applicants must deposit advance tax equal to estimated liability for the registration period, and if extended must deposit additional estimated tax for the extension. Deposits are credited to the applicant's electronic cash ledger and are utilisable under the rules governing ledger use.
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 persons limited; extension may be granted; advance tax deposit required to electronic ledger.
Registration for casual and non-resident taxable persons is valid for the period applied for or a limited statutory period from the effective date; supplies may only begin after issuance. The proper officer may grant a limited extension on sufficient cause. Applicants must deposit advance tax equal to estimated liability for the registration period, and if extended must deposit additional estimated tax for the extension. Deposits are credited to the applicant's electronic cash ledger and are utilisable under the rules governing ledger use.
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