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    <title>Special provisions relating to casual taxable person and non-resident taxable person [ Section 27 ]</title>
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    <description>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.</description>
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    <pubDate>Wed, 13 Sep 2017 15:56:00 +0530</pubDate>
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      <title>Special provisions relating to casual taxable person and non-resident taxable person [ Section 27 ]</title>
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      <description>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.</description>
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      <pubDate>Wed, 13 Sep 2017 15:56:00 +0530</pubDate>
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