Sec 27 CGST Act - Sp provisionsrelating tocasual taxableperson & non-resident taxable person

Sec 27 CGST Act - Sp provisionsrelating tocasual taxableperson & non-resident taxable person

Section 27 of CGST Act,2017 from bare act (1) The certificate of registration issued to a casual taxable person or a nonresidenttaxable person shall be valid for the period specified in the application forregistration or ninety days from the effective date of registration, whichever is earlier andsuch person shall make taxable supplies only after the issuance of the certificate ofregistration: Provided that the proper officer may, on sufficient cause being shown by the saidtaxable person, extend the said period of ninety days by a further period not exceedingninety days. (2) A casual taxable person or a non-resident taxable person shall, at the time ofsubmission of application for registration under sub-section (1) of section 25, make anadvance deposit of tax in an amount equivalent to the estimated tax liability of such personfor the period for which the registration is sought: Provided that where any extension of time is sought under sub-section (1), suchtaxable person shall deposit an additional amount of tax equivalent to the estimated taxliability 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 electroniccash ledger of such person and shall be utilized in the manner provided undersection 49.

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CHAPTER VI

REGISTRATION

Chapter VI of the CGST Act,2017 covers nine sections relating toREGISTRATION under GST. All these sections from the CGST Act,2017 are available for your ready reference. Section 22 - Persons liableforregistration Section 23 -Persons notliable forregistration Section 24 -Compulsoryregistration incertain cases Section 25 -Procedure forregistration Section 26- Deemedregistration Section 27- Specialprovisionsrelating tocasual taxableperson & non-residenttaxableperson Section 28- Amendmentofregistration Section 29- Cancellationofregistration Section 30 - Revocationofcancellationofregistration