Temporary registration for casual and non-resident taxpayers requires advance deposit of estimated tax and electronic ledger crediting. Registration certificates to casual and non-resident taxable persons are valid for the period requested or a short prescribed duration from the effective date; issuance is required prior to making taxable supplies. Applicants must deposit an advance amount equal to their estimated tax liability for the registration period, with any additional deposit required for a granted extension. Deposits are credited to the applicant's electronic cash ledger and are utilisable under the statutory electronic ledger utilisation mechanism.