We have query for abc com in delhi we are going for the exhibition in Raipur(Chhattisgarh) and they have made sale of goods on approval basis to name of manager of abc com.and billing have been made to the name of manager and she will sent the goods on her name and in exhibition the stall will be in the name of abc com.and they will sold goods in Raipur and they will issue invoice in the name of manager unsold stock will be returned to abc com.approval. please tell me solutions.
A casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration under sub-section  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 , 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.
 The amount deposited under sub-section  shall be credited to the electronic cash ledger of such person and shall be utilised in the manner provided under Section 49.