Special provisions relating to casual taxable person and non-resident taxable person
Section 27, CGST Act
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A casual or non-resident taxable person gets a temporary registration valid for up to 90 days (extendable once by up to 90 more days) and must pay an advance deposit equal to their estimated tax liability up front. They can supply only after the certificate is issued; the deposit sits in the electronic cash ledger.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Ninety days, extendable once by ninety more, and the advance deposit of estimated tax is the condition for both the grant and the extension.
A casual taxable person supplying handicraft goods, and certain notified categories, are exempt from registration up to the threshold – check the notification before insisting on registration for an exhibition or a one-off event.
Questions people actually ask
Real questions we get on this provision, answered straight.
Our client is exhibiting at a trade fair in another State for ten days.+
He needs a casual taxable person registration in that State at least five days before starting, with an advance deposit of the estimated tax – unless he falls in a notified exemption such as the handicraft category. The registration runs for the period sought, up to ninety days.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
674 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(1) The registration certificate of a casual/NR taxable person is valid for the period specified in the application or ninety days from the effective date, whichever is earlier; such person may make taxable supplies only after issuance of the certificate. Proviso: the proper officer may, on sufficient cause, extend the ninety-day period by a further period not exceeding ninety days.
(2) At the time of application under s.25(1) such person shall make an advance deposit of tax equal to the estimated tax liability for the period sought; on extension, deposit the additional estimated liability.
(3) The deposit is credited to the electronic cash ledger and used per s.49.
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
G.Alagarraj v. The State Tax Officer
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THE STATE TAX OFFICER v. TVL.PUPA LINERAA
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M.K.Aromatics v. The Assistant Commissioner (ST)
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TVL.R.T.TRADERS v. THE COMMERCIAL TAX OFFICER (MAIN)
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T.V.Sundaram Iyengar and Sons Limited v. The Assistant Commissioner (ST)
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Tvl.Vishnavidavi Textiles v. The State Tax Officer
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Chandra Metals v. The State Tax Officer
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M/s.Dhacsin Audio Visuals v. State tax officer (ST)
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9 more on record. Search all GST case law →
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced (no subsequent amendment)
Temporary registration + advance deposit for casual/NR persons.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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