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    <title>Special provisions relating to casual taxable person and non-resident taxable person.</title>
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    <description>The certificate of registration for a casual or non-resident taxable person is valid for the period applied for or ninety days from the effective date, with a possible extension by the proper officer for a further period not exceeding ninety days; taxable supplies may commence only after issuance. The applicant must make an advance deposit of tax equivalent to the estimated liability for the registration period (and for any extension sought), which is credited to the electronic cash ledger and utilised under the applicable cash-ledger rules.</description>
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      <description>The certificate of registration for a casual or non-resident taxable person is valid for the period applied for or ninety days from the effective date, with a possible extension by the proper officer for a further period not exceeding ninety days; taxable supplies may commence only after issuance. The applicant must make an advance deposit of tax equivalent to the estimated liability for the registration period (and for any extension sought), which is credited to the electronic cash ledger and utilised under the applicable cash-ledger rules.</description>
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