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

Section 19A - Draft-Bills-Reports - REGISTRATION - Goods and Services Tax - Section 19A - 19A. (1) The certificate of registration issued to a casual taxable person or a non-resident taxable person shall be valid for a period of ninety days from the .....

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ntained in this Act, 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 19, make an advance deposit of tax in an amount equivalent to the estimate .....

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