Question 21 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 21 – Q 21. Is there any Advance tax to be paid by a Casual Taxable Person and Non-resident Taxable Person at the time of obtaining registration under this Special Category? Ans. Yes. While a normal taxable person does not have to make any deposit of money to obtain registration, a casual taxable person or a non-resident taxable person shall, at the time of submission of application
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