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TMI BlogSpecial provisions relating to casual taxable person and non-resident taxable person [ Section 27 ]X X X X Extracts X X X X X X X X Extracts X X X X ..... aid period of 90 days by a further period not exceeding ninety days. * A casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration under section 25(1), 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 section 27(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. * The amount deposited under section 27(2) shall be credited to the electronic cash ledger of such person and shall be utilised in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectronically only after the said deposit in his electronic cash ledger. * The provisions of Rule 9 and Rule 10 relating to the verification and the grant of registration shall, in the same manner shall apply to an application submitted under this rule. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient: Rule 14 of the CGST Rules provides that: * Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient [or any person supplying online money gaming from a place outside India to a person in India w.e.f. 01st October, 2023]& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esident taxable person shall be available as credit to the respective recipients. Which type of return required to be filled by Non - resident taxable person. * The non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies. * Non- Resident Taxpayers need to file return in Form GSTR-5 for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case, validity of registration is more than one month, monthly return (s) should be) should be filed by 13th of the month (applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nished by him, along with filing of Form GST RED 01. Difference between casual taxable person and non-resident taxable person: Major Differences are as follows: * TRANSACTIONS INVOLVED:- In case of casual taxable person, they occasionally undertakes transactions involving supply of goods or services in a state or UT where he has no fixed place of business WHEREAS, in case of non-resident taxable person, they occasionally undertakes transactions involving supply of goods or services but has n fixed place of business residence in India. * PAN NUMBER:- In case of casual taxable person, they have a PAN number WHEREAS, in case of non-resident taxable person, they do not have a PAN number; a non-r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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