Casual and non-resident taxable persons must register, deposit estimated tax in advance, and comply with invoice and return rules. CTP and NRTP must obtain registration at least five days before commencing business; registration is issued only after an advance deposit of tax equal to estimated liability appears in the electronic cash ledger. Certificates are valid for the applied period or ninety days, extendable once on payment of additional estimated tax. Long-running exhibitions over 180 days require normal registration without advance deposit. Tax invoices with applicable HSN requirements and prescribed returns apply; NRTPs file GSTR-5. Excess advance deposits are refundable only after furnishing all returns for the registration period.
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.
Casual and non-resident taxable persons must register, deposit estimated tax in advance, and comply with invoice and return rules.
CTP and NRTP must obtain registration at least five days before commencing business; registration is issued only after an advance deposit of tax equal to estimated liability appears in the electronic cash ledger. Certificates are valid for the applied period or ninety days, extendable once on payment of additional estimated tax. Long-running exhibitions over 180 days require normal registration without advance deposit. Tax invoices with applicable HSN requirements and prescribed returns apply; NRTPs file GSTR-5. Excess advance deposits are refundable only after furnishing all returns for the registration period.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
