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 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.

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