Registration validity and advance tax deposit required for casual and non resident taxable persons; deposits credited to electronic cash ledger.

Certificates of registration for casual and non resident taxable persons are time limited and may be extended once on cause; taxable supplies may commence only after issuance. Applicants must deposit an advance equal to estimated tax liability for the registration period and, if extension is sought, an additional deposit for the extended period. Deposits are credited to the applicant's electronic cash ledger and utilised as provided by the electronic ledger provisions.

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