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 for registration under sub-section (1) of section 19, 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. If registration is to be extended beyond the initial period of ninety days, an advance additional amount of tax equivalent to the estimated tax liability is to be deposited for the period for which the extension beyond ninety days is being sought.

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 for registration under
sub-section (1) of section 19, 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. If registration is to be extended beyond the initial
period of ninety days, an advance additional amount of tax
equivalent to the estimated tax liability is to be deposited
for the period for which the extension beyond ninety days
is being sought.