Casual and non-resident taxable person registration: advance tax deposit required and certificate validity subject to limited extension. Registration certificates for casual and non-resident taxable persons are valid for the applied period or ninety days and may be extended by the proper officer for up to a further ninety days. Applicants must make an advance deposit equal to their estimated tax liability for the registration period, and any extension requires an additional deposit. Deposits are credited to the electronic cash ledger and utilised under the applicable ledger provisions.
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.
Casual and non-resident taxable person registration: advance tax deposit required and certificate validity subject to limited extension.
Registration certificates for casual and non-resident taxable persons are valid for the applied period or ninety days and may be extended by the proper officer for up to a further ninety days. Applicants must make an advance deposit equal to their estimated tax liability for the registration period, and any extension requires an additional deposit. Deposits are credited to the electronic cash ledger and utilised under the applicable ledger provisions.
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