Registration of casual taxable person and non-resident taxable person :
“Non-resident taxable person” means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity but who has no fixed place of business or residence in India – section 2(77) of CGST Act.
“Casual taxable person” means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business whether as principal, agent or in any other capacity, in a State or Union Territory where he has no fixed place of business – section 2(20) of CGST Act.
A casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business – proviso to section 25(1) of CGST Act.
Registration for 90 days but can be extended by further 90 days – 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. Such person can make taxable supplies only after issuance of certificate of registration – section 27(1) of CGST Act.
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 – proviso to section 27(1) of CGST Act.
Advance deposit of tax at the time of submitting application for registration – A casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration under section 25(1) of CGST Act, 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 – section 27(2) of CGST Act.
Where any extension of time is sought for registration as casual taxable person, 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 – proviso to section 27(2) of CGST Act.
The amount deposited under section 27(2) shall be credited to the electronic cash ledger of such person and shall be utilized in the manner provided under section 49 – section 27(3) of CGST Act.
Section 49 of CGST Act makes provision for payment of tax by cash and utilization of input tax credit and pay tax on self assessment basis.
Submission of returns – Non-resident taxable person has to file electronically monthly return by 20th of following month or within seven days after last day of registration under section 27(2) of CGST Act, whichever is earlier – section 39(5) of CGST Act.
If there is no transaction in a particular month, he is not required to file return for that month – section 39(8) of CGST Act.
Time limit for filing return can be extended by Commissioner by issuing notification – section 39(6) of CGST Act.
Refund to casual taxable person or non-resident taxable person only after he files all returns – The amount of advance tax deposited by a casual taxable person or a non-resident taxable person under section 27(2) of CGST Act, shall not be refunded unless such person has, in respect of the entire period for which the certificate of registration granted to him had remained in force, furnished all the returns required under section 39 of CGST Act – section 54(13) of CGST Act.
These are overriding provisions.