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

By | April 16, 2017
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(Last Updated On: October 30, 2018)

Section 27 CGST Act 2017

[ Section 27 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017 ]

Section 27 CGST Act 2017 explains Special provisions relating to casual taxable person and non-resident taxable person and is Covered in Chapter VI Registration 

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

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 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. [ Refer Note -1]

(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.[ Refer Note -1]

(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.


Note -1

Circular No 71/45/2018 GST dated 26.10.2018 : Clarification on GST Registration  and Advance Tax Payment of casual taxable person

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