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of <h1>Casual and non-resident taxable persons under Meghalaya GST Act, 2017 must register and deposit advance tax for up to 90 days.</h1> Under the Meghalaya Goods and Services Tax Act, 2017, a casual taxable person or non-resident taxable person must obtain a certificate of registration valid for either the period specified in their application or 90 days from the registration date, whichever is shorter. The registration period can be extended by up to 90 days upon showing sufficient cause. These individuals must make an advance tax deposit equivalent to their estimated tax liability for the registration period. If an extension is granted, an additional tax deposit is required. The deposited amount is credited to their electronic cash ledger and used as per section 49.
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