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.