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    <title>Special provisions relating to casual taxable person and non-resident taxable person.</title>
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    <description>A certificate of registration for a casual or non-resident taxable person is valid for the applicant-specified period or ninety days from registration (subject to one possible extension of up to ninety days). The applicant must deposit in advance an amount equivalent to the estimated tax liability for the registration period, and additional deposit when an extension is sought. Deposits are credited to the electronic cash ledger and are utilisable under the prescribed mechanism.</description>
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      <description>A certificate of registration for a casual or non-resident taxable person is valid for the applicant-specified period or ninety days from registration (subject to one possible extension of up to ninety days). The applicant must deposit in advance an amount equivalent to the estimated tax liability for the registration period, and additional deposit when an extension is sought. Deposits are credited to the electronic cash ledger and are utilisable under the prescribed mechanism.</description>
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