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 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 t he 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.
Amendment of registration.-
Section 27 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 27.(1). 1
assam-goods-and-services-tax-act-2017-sec-27.json
•
Section 27
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "27",
"title": "Section 27.(1). 1",
"chapter": null,
"content": "The certificate of registration issued to a casual taxable person \nor a non -resident taxable person shall be valid for the period \nspecified in the application for registration or ninety days from the \neffective date of registration, whichever is earlier and such person \nshall make taxable supplies only after the issuance of the certificate \nof registration: \nProvided that the proper officer may, on sufficient cause being shown \nby the said taxable person, extend the said period of ninety days by a \nfurther period not exceeding ninety days. \n(2) A casual taxable person or a non-resident taxable person shall, at \nthe time of submission of application for registration under sub -\nsection (1) of section 25, make an advance deposit of tax in an \namount equivalent to the estimated tax liability of such person for \nthe period for which the registration is sought: \nProvided that where any extension of time is sought under sub -\nsection (1), such taxable person shall deposit an additional amount of \ntax equivalent to t he estimated tax liability of such person for the \nperiod for which the extension is sought. \n(3) The amount deposited under sub -section (2) shall be credited to \nthe electronic cash ledger of such person and shall be utilised in the \nmanner provided under section 49. \nAmendment of registration.-",
"footnote": "",
"is_definition": false,
"sort_order": 290
},
"prev_section": "26",
"next_section": "28"
}