Page 16 - Chapter 10 Registration

CCP 10.06.26.00 CCP 10.06.29.00
Who is a Non-resident Taxable Person? Mr. X of Mumbai often participates in the jewellery exhibition at Trade Fair in
Answer :- As per Sec 2(77) of the CGST Act, Non-resident Taxable Person means Delhi, which is organised every year in the month of February. Mr. X applied for
any person registration in January. The proper officer demanded an advance deposit of tax

Ü who occasionally undertakes transactions involving supply of goods or services in an amount equivalent to the estimated tax liability of Mr. X.
or both, You are required to examine whether any advance tax is to be paid by Mr. X at
Ü whether as principal or agent or in any other capacity, the time of obtaining registration?[CA final MTP May 2018]
but who has no fixed place of business or residence in India Answer: Yes, advance tax is to be paid by Mr. X at the time of obtaining registration.
Since Mr. X occasionally undertakes supply of goods in the course or furtherance of

CCP 10.06.27.00 business in a State where he has no fixed place of business, thus he qualifies as casual
What is the validity period of the Registration certificate issued to a Casual taxable person in terms of section 2(20) of CGST Act, 2017.
Taxable Person and non-resident taxable person? While a normal taxable person does not have to make any advance deposit of
CH 10
Answer :- As per sec 27 of CGST Act, The certificate of registration issued to a “casual tax to obtain registration, a casual taxable person shall, at the time of submission of
Registration the application for registration or for a period of 90 days from the effective date of thereto, to make an advance deposit of tax in an amount equivalent to the estimated
application for registration is required, in terms of section 27(2)
read with proviso
taxable person” or a “
non-resident taxable person” shall be valid for a period specified in
tax liability of such person for the period for which the registration is sought.
registration, whichever is earlier.
If registration is to be extended beyond the initial period of 90 days, an
However, the proper officer, at the request of the said taxable person, may

extend the validity of the aforesaid period by a further period not exceeding 90 days. advance additional amount of tax equivalent to the estimated tax liability is to be
It is clarified by CBIC that in case of long running exhibitions (for a period more deposited for the period for which the extension beyond 90 days is being sought.

than 180 days), the taxable person cannot be treated as a CTP and thus such person
07. Sec-28- Amendment of registration
would be required to obtain registration as a normal taxable person.
CCP 10.07.30.00
CCP 10.06.28.00 Discuss the procedure for amendment of registration under CGST Act and rules
Whether the amount deposited by a casual taxable person or non-resident thereto?
taxable person is refundable? Answer: The procedure for amendment of registration are contained in section 28
read with rule 19 of CGST Rules. The significant aspects of the same are discussed
Answer :-Yes, Such deposited amount can be utilised against the output tax liability
and balance amount shall be refunded to the applicant subject to Section-54 of the hereunder:
CGST Act. 1. Where there is any change in the particulars furnished in registration
application/UIN application, registered person shall submit an application in
prescribed manner, within 15 days of such change, along with documents
relating to such change at the Common Portal.
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