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.
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.
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.
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