Special provisions relating to casual taxable person and non-resident taxable person [ Section 27 ]

Advance deposit requirement for casual and non-resident taxable persons secures registration and is applied against tax liabilities.

Section 27 and related rules require casual and non-resident taxable persons to obtain time limited registration and make an advance deposit of tax equivalent to estimated liability for the registration period; deposits are credited to the electronic cash ledger and used under ledger rules. Non resident applicants must file prescribed electronic registration forms with identity documentation and may be given a temporary reference to make the advance deposit. Non residents are restricted in claiming input tax credit except on imported goods and must file FORM GSTR 5 and may seek refund of any balance of advance deposit after furnishing all required returns.