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

As per section 19A (1) of the Act, the certificate of registration issued to a casual taxable person or a non-resident taxable person shall be valid for a period of 90 days. On request of such person, this period may be extended by a further period not exceeding 90 days.

What does it mean by a casual taxable person?   As per section 2 (21) of the Act, a casual taxable person means a person who occasionally undertakes transactions involving supply of goods and/or services in the course or furtherance of business whether as principal, agent or in any other capacity, in a taxable territory where he has no fixed place of business;   What does it mean by a casual taxable person?   As per section 2 (69) of the Act, a non-resident taxable person means a taxable person who occasionally undertakes transactions involving supply of goods and/or services whether as principal or agent or in any other capacity but who has no fixed place of business in India;

 

As per section 19A (2) of the Act, a casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration, be required to make an advance deposit of tax in an amount equivalent to the estimated tax liability for the period for which the registration is sought. In case any extension of time is sought, he shall be required to deposit an additional amount of tax equivalent to the estimated tax liability for the period for which the extension is sought.

As per section 19A (3) of the Act, such deposit shall be credited to his electronic cash ledger and shall be utilized in the manner provided under section 35.