Section 27 of CGST Act, 2017 Special provisions relating to casual taxable person and non-resident taxable person

 

 

 

Special provisions relating to casual taxable person and non-resident taxable person Sec 27 of CGST Act, 2017

 

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The below post explains about Special provisions relating to casual taxable person and non-resident taxable person under section 27 of CGST Act,2017.

 

Section 27 of CGST Act, 2017 explains Special provisions relating to casual taxable person and non-resident taxable person as below: (The amendments if any will also be updated here soon).

 

The extract of Section 27 of CGST Act,2017 quoted below:

 

Special provisions relating to casual taxable person and non-resident taxable person

 

27. (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

Section 27 of CGST Act, 2017 Special provisions relating to casual taxable person and non-resident taxable personsuch 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.

 

 

The above information clarifies about Special provisions relating to casual taxable person and non-resident taxable person under section 27 of CGST Act,2017.  

 

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