Section 27 – Special provisions relating to casual taxable person and non-resident taxable person of CGST ACT, 2017<\/p>\n
27. (1) The certificate of registration issued to a casual taxable person or a nonresident
\ntaxable person shall be valid for the period specified in the application for
\nregistration or ninety days from the effective date of registration, whichever is earlier and
\nsuch person shall make taxable supplies only after the issuance of the certificate of
\nregistration:
\nProvided that the proper officer may, on sufficient cause being shown by the said
\ntaxable person, extend the said period of ninety days by a further period not exceeding
\nninety days.
\n(2) A casual taxable person or a non-resident taxable person shall, at the time of
\nsubmission of application for registration under sub-section (1) of section 25, make an
\nadvance deposit of tax in an amount equivalent to the estimated tax liability of such person
\nfor the period for which the registration is sought:
\nProvided that where any extension of time is sought under sub-section (1), such
\ntaxable person shall deposit an additional amount of tax equivalent to the estimated tax
\nliability of such person for the period for which the extension is sought.
\n(3) The amount deposited under sub-section (2) shall be credited to the electronic
\ncash ledger of such person and shall be utilised in the manner provided under
\nsection 49.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 27 – Special provisions relating to casual taxable person and non-resident taxable person of CGST ACT, 2017 27. (1) The certificate of registration issued to a casual taxable person or a nonresident taxable person shall be valid for the period specified in the application for registration or ninety days from the effective date of … Continue reading “Section 27 – Special provisions relating to casual taxable person and non-resident taxable person of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/176"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=176"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/176\/revisions"}],"predecessor-version":[{"id":177,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/176\/revisions\/177"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}