Section 27 of GST Act: Casual and Non-Resident Taxable Person

Amended and updated notes on section 27 of CGST Act, 2017. Special provisions relating to casual taxable person and non-resident taxable person.

Amended and updated notes on section 27 of CGST Act, 2017. Detail discussion on provisions and rules related to special provisions relating to casual taxable person and non-resident taxable person.

Chapter VI (Sections 2230) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to registration. Section 27 of CGST 2017 provides for special provisions relating to casual taxable person and non-resident taxable person.

Recently, we have discussed in detail section 26 (Deemed registration) of CGST Act 2017. Today, we learn the provisions of section 27 of Central GST Act 2017.

Section 27 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 27 is 22-6-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.VI
Chapter NameRegistration
Section No.27
Section NameSpecial provisions relating to casual taxable person and non-resident taxable person
Updated 2024 EditionGST Law Book PDF

Relevant Rules and Forms for GST Section 27:

  • Rule 8: Application for registration
    • FORM GST REG-01: Application for Registration  
    • FORM GST REG-02: Acknowledgment
  • Rule 13: Grant of registration to non-resident taxable person
    • FORM GST REG-03: Notice for Seeking Additional Information / Clarification / Documents relating to Application for <<Registration/Amendment/Cancellation>>      FORM GST REG-04: Clarification/additional information/document for <<Registration/Amendment/Cancellation>> FORM GST REG-05: Order of Rejection of Application for <Registration / Amendment / Cancellation/ >          FORM GST REG-06: Registration Certificate
    • FORM GST REG-09: Application for Registration of Non Resident Taxable Person
  • Rule 15: Extension in period of operation by casual taxable person and nonresident taxable person
    • FORM GST REG-11: Application for extension of registration period by casual / non-resident taxable person
  • Rule 89: Application for refund of tax, interest, penalty, fees or any other amount
    • FORM-GST-RFD-01: Application for Refund

Section 27 of Central GST – Special provisions relating to casual taxable person and non-resident taxable person1

Section 27 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.

Section 27(1) of CGST Act

Section 27(1): The certificate of registration issued to a casual taxable person or a nonresident 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.

Section 27(2) of CGST Act

Section 27(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.

Section 27(3) of CGST Act

Section 27(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.

  1. Section 27 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎


Open Demat Account

For Investing or Trading

(Best Investing and Trading Platform in India)

Learn More