Section 27 of GST – Special provisions relating to casual taxable person and non-resident taxable person

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Section 27 of GST – Special provisions relating to casual taxable person and non-resident taxable person. Check complete details for GST Section 27, this section is provide all details for Special provisions relating to casual taxable person and non-resident taxable person. Detailed Analysis of GST Section 27 of GST Act 2017 – Special provisions relating to casual taxable person and non-resident taxable person. Everything you want to know about GST all Sections. Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 27 of GST Act 2017 – Special provisions relating to casual taxable person and non-resident taxable person, gst all sections and definitionsNow Check more details from below…..

Section 27 of GST – 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 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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