Find the correct statement, in case of non- resident persons under section 27 of CGST Act, 2017?

(A) The certificate of registration issued to non-resident taxable person shall be valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is later

(B) The proper officer may, on sufficient cause being shown by the said taxable person, extend the said period of ninety days by a further period not exceeding 45 days

(C) A non-resident taxable person shall, at the time of submission of application for registration under section 25(1) make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person

(D) All are false statements