Casual and non-resident taxable persons supply only occasionally — at an exhibition, a fair, a short project. Section 27 limits how long their registration lasts and makes them deposit the estimated tax in advance.
Key points
- Under section 27 of the CGST Act, 2017 a casual or non-resident taxable person's registration is valid for the period applied for, or ninety days, whichever is earlier, extendable by up to ninety days.
- Such a person must deposit in advance an amount equal to the estimated tax liability for the period; the deposit is credited to the electronic cash ledger.
The provisions
27(1)–(3)Validity and advance deposit
Statutory text
(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.
* Enforced w.e.f. 22nd June, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- How long is a casual taxable person's GST registration valid?
- For the period applied for or ninety days, whichever is earlier, extendable by up to ninety days (section 27 CGST).
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Registration runs for the period applied for or ninety days, whichever is earlier; the proper officer may extend it by up to ninety days on request. The advance deposit equals the estimated tax for the period (and for any extension), sits in the cash ledger and is used under section 49; any balance is refunded after the final return.