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of <h1>CGST Act Section 27: Registration Rules for Casual and Non-Resident Taxable Persons, Advance Tax, and Refund Claims Explained.</h1> Section 27 of the CGST Act outlines the registration process for casual and non-resident taxable persons, valid for the specified period or 90 days, extendable by another 90 days upon sufficient cause. These persons must make an advance tax deposit equivalent to their estimated tax liability. Non-resident taxable persons must submit an electronic application with a passport copy and make an advance tax deposit. They must file returns in FORM GSTR-5 and can claim refunds for any balance after tax liability adjustments. Key differences between casual and non-resident taxable persons include transaction location, PAN requirements, registration forms, input tax credit eligibility, and return filing processes.
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