what is Section 27 under CGST act ? why it is important for all taxpayers ?

Section 27 of the CGST Act, 2017 – Special Provisions for Casual Taxable Person & Non-Resident Taxable Person
Section 27 deals with registration and tax payment rules for:
Casual Taxable Person (CTP)
Non-Resident Taxable Person (NRTP)
🔹 1. Who is covered?
✅ Casual Taxable Person (CTP)
A person who occasionally supplies goods/services in a state where they don’t have a fixed place of business
👉 Example: Exhibition stall seller, seasonal business
✅ Non-Resident Taxable Person (NRTP)
A person who:
Lives outside India
Supplies goods/services in India
🔹 2. Compulsory Registration
Both CTP & NRTP must take GST registration compulsorily
No threshold limit applies (unlike normal taxpayers)
🔹 3. Advance Tax Payment (Important Point)
They must deposit GST in advance
Amount = Estimated tax liability for the period of registration
👉 Registration will be granted only after advance tax is deposited
🔹 4. Validity of Registration
Registration is valid for 90 days
Can be extended for another 90 days
🔹 5. Extension of Registration
Extension allowed on request
Must pay additional advance tax for extended period
🔹 6. Returns Filing
Must file GST returns like normal taxpayers
No relaxation in compliance
🔹 7. Refund of Balance
If advance tax paid is more than actual liability: 👉 Refund can be claimed after filing returns
🔹 8. Key Highlights (Quick Revision)
No threshold limit
Mandatory registration
Advance tax deposit required
Validity: 90 days (extendable)
Refund allowed
📊 Simple Example
👉 If a trader from Mumbai participates in a trade fair in Delhi for 2 months:
He is a Casual Taxable Person
Must:
Take temporary GST registration in Delhi
Pay advance GST
File returns

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