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<h1>Casual and Non-Resident Taxable Persons Must Register for GST Before Supplying Goods; Extension Requires Extra Deposit.</h1> Under the Arunachal Pradesh Goods and Services Tax Act, 2017, a casual taxable person or a non-resident taxable person receives a registration certificate valid for the period specified in their application or up to ninety days, whichever is earlier. They can make taxable supplies only after obtaining this certificate. The registration period may be extended by another ninety days upon showing sufficient cause. At registration, these persons must deposit an advance tax equivalent to their estimated tax liability, which is credited to their electronic cash ledger and used according to section 49. Additional deposits are required if an extension is sought.