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of <h1>Registration Rules for Casual and Non-Resident Taxable Persons Under Section 27 of J&K GST Act, 2017 Explained</h1> The Jammu and Kashmir Goods and Services Tax Act, 2017, under Section 27, outlines the registration requirements for casual and non-resident taxable persons. Their registration is valid for the period specified in the application or up to ninety days from the registration date, extendable by another ninety days upon sufficient cause. These individuals must make an advance tax deposit equivalent to their estimated tax liability at registration, with additional deposits required for any extension. The deposited amount is credited to their electronic cash ledger and utilized as per the provisions of Section 49.
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