Section 27. Special provisions relating to casual
taxable person and non-resident taxable person.-
(1) The certificate of registration issued to a casual
taxable person or a non-resident taxable person shall be valid for the period
specified in the application for registration or ninety days from the effective
date of registration, whichever is earlier and such person shall make taxable
supplies only after the issuance of the certificate of registration:
Provided that the proper officer may, on sufficient
cause being shown by the said taxable person, extend the said period of ninety
days by a further period not exceeding ninety days.
(2) A casual taxable person or a non-resident taxable
person shall, at the time of submission of application for registration under
sub-section (1) of section 25, make an advance deposit of tax in an amount
equivalent to the estimated tax liability of such person for the period for
which the registration is sought:
Provided that where any extension of time is sought
under sub-section (1), such taxable person shall deposit an additional amount
of tax equivalent to the estimated tax liability of such person for the period
for which the extension is sought.
(3) The amount deposited under sub-section (2) shall
be credited to the electronic cash ledger of such person and shall be utilised
in the manner provided under section 49.
