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

In force Act 12 of 2017 As on 18 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Cited by 2 provisions Instruments 7

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 27 of the Central Goods and Services Tax Act, 2017 deals with special provisions relating to casual taxable person and non-resident taxable person. 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 The Act was enacted on 12 Apr 2017.

(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.
Section 27, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Referred to by 2

Made under this section, and citing it

1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

Notification No. 01/2017 – Central Tax dated 19.06.2017Notification 2017

Another 6 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 27

What does Section 27 of the Central Goods and Services Tax Act deal with?

Section 27 of the Central Goods and Services Tax Act is headed "Special provisions relating to casual taxable person and non-resident taxable person". 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

How do I find court cases under Section 27 of the Central Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 27, section 27 CGST Act, section 27 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 27 of the Central Goods and Services Tax Act, and has it changed?

Its own text turns on section 25 (Procedure for registration), section 49 (Payment of tax, interest, penalty and other amounts), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there is one: most recently Notification No. 01/2017 – Central Tax dated 19.06.2017 (2017).

When was Section 27 of the Central Goods and Services Tax Act enacted?

Section 27 of the Central Goods and Services Tax Act, cited as CGST Act 27, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 18 Oct 2026. This page is not a substitute for legal advice.