Section 27, Central Goods and Services Tax Act, 2017 [S10-6V9]
As at 1 July 2017. In force from 22 June 2017 by Notification No. 1/2017-Central Tax, dated 19-6-2017 [N10-02Z].
27. 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 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 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 utilised in the manner provided under section 49.
Defined terms in this text (5)
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
resident: Section 2(96), Income-tax Act, 2025: "resident" means a person who is resident in India as per section 6;
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: 363 more definitions.
sub-section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (61) "sub-section" shall mean a sub-section of the section in which the word occurs;
taxable person: Section 2(107), Central Goods and Services Tax Act, 2017: "taxable person" means a person who is registered or liable to be registered under section 22 or section 24;
Made under this section, or naming it (0)
none
Cited by (6)
Section 39, Central Goods and Services Tax Act, 2017 [S10-78E], 12 April 2017, Band A. "section 27".
Section 54, Central Goods and Services Tax Act, 2017 [S10-7VD], 12 April 2017, Band A. "section 27".
Rule 13, Central Goods and Services Tax Rules, 2017 [S10-D7X], 19 June 2017, Band A. "section 27".
Rule 15, Central Goods and Services Tax Rules, 2017 [S10-DA7], 19 June 2017, Band A. "section 27".
Rule 8, Central Goods and Services Tax Rules, 2017 [S10-CZC], 19 June 2017, Band A. "section 27".
Rule 89, Central Goods and Services Tax Rules, 2017 [S10-GBY], 19 June 2017, Band A. "section 27".
Not held (0)
none
Duties published under this section (0)
none