Section-24. 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 a
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,
at the request of the said taxable person,
extend the aforesaid period of ninety
days by a further period not exceeding ninety
days.
(2) Notwithstanding anything to the
contrary contained in this Act, 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 23, 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 utilized in the manner provided under
section 44 .
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