Section 27 – Special provisions for casual taxable person & non-resident taxable person
Section 27 of CGST Act, 2017 – Special Provisions for Casual Taxable Person and Non-Resident Taxable Person Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Bare Act – Section 27 Section 27(1): A casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business. Section 27(2): The registration granted shall be valid for: 90 days from the effective date of registration, or Such shorter period as specified in the application Proviso: The proper officer may extend the registration period for a further period not exceeding 90 days . 2. Meaning of Casual Taxable Person (CTP) As per Section 2(20), a Casual Taxable Person means: A person who occasionally undertakes transactions involving supply of goods or services in a State or Union Territory where he has no fixed place of business. Examples: Exhibition or trade fair participan...