Registration validity for casual and non-resident taxpayers requires advance tax deposit, limited-term certificates, and possible short extension upon cause. Special provisions require that certificates of registration for casual and non-resident taxable persons be valid only for the period specified in the application or for ninety days from the effective registration date, subject to a limited extension for sufficient cause. Applicants must make an advance tax deposit equal to their estimated liability for the registration period, with additional deposit required for any extension; deposited amounts are credited to the electronic cash ledger and applied under the rules for ledger utilisation.
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 taxpayers requires advance tax deposit, limited-term certificates, and possible short extension upon cause.
Special provisions require that certificates of registration for casual and non-resident taxable persons be valid only for the period specified in the application or for ninety days from the effective registration date, subject to a limited extension for sufficient cause. Applicants must make an advance tax deposit equal to their estimated liability for the registration period, with additional deposit required for any extension; deposited amounts are credited to the electronic cash ledger and applied under the rules for ledger utilisation.
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