Home / Registrations / GST Registration - Casual Taxable Person
1. Collect the documents relevant for registration.
2. We shall apply for registration on your behalf.
3. You can get registration in no time.
Casual taxable person means a person who occasionally undertakes transactions involving supply of goods or services or both in a state or a union territory where he has not fixed place of business.
He undertakes such activity whether as a principal or as an agent in the course or furtherance of business. Hence, persons who run temporary businesses in exhibitions or fairs or seasonal businesses would fall under this category.
Example: Mr Gopal runs a business of textile in Surat. Now he wants to participate in exhibition in Bangalore for 3 days. Since he does not have a fixed place of business in Bangalore, he has to register as casual taxable person to sell in Bangalore.
Since casual taxable person’s business will be seasonal in nature or for very short period of time, they will find it difficult to maintain a fixed place of business and file monthly GST returns. To accommodate the special requirements of such persons, provisions have been provided under the GST Act for registration of casual taxable person.
Casual taxable person has to compulsorily apply for GST registration irrespective of turnover limit.
The threshold limit of Rs 20 lakhs / 40 Lakhs does not apply to Casual taxable person (CTP). Further, A casual taxable person cannot exercise the option to pay tax under composition levy.
A casual taxable person has to make an advance deposit of tax in an amount equivalent to his estimated tax liability for the period for which the registration is sought.
Let's take our previous example, Say Mr. Gopal estimates his sales at Rs. 200000 (without GST). He is required to make an advance deposit of Rs. 10,000 (5% of Rs.200000) to obtain temporary registration.
Casual taxable person has to apply for GST registration at least five days prior to commencement of business.
* Bank account details: For bank account details, a copy of cancelled cheque or extract of passbook/bank statement (containing the first and last page) must be uploaded. (in JPEG format/PDF format with maximum size of 100 KB)
** Address proof: Anyone of the following documents must be uploaded:
First of all, apply for registration by furnishing PAN, mobile number and email in PART A of Form GST REG -01
Validate and verify PAN, mobile number and email through OTP
On Successful Verification, Temporary Reference Number is Generated using which advance tax is to be made. As Acknowledgement for deposit, Form GST Reg 02 will be given electronically.
The applicant can fill and submit PART B of Form GST REG – 01 electronically using reference number generated.
The Registration Certificate, shall be issued electronically after the tax deposit appears in electronic cash ledger
After getting Registration Certificate, CTP can make taxable supplies
This registration has validity of maximum 90 days which can be further extended by 90 days by proper officer on request of taxpayer. Taxpayer must deposit his estimated liability of extended period before making a request.
The casual taxable person is eligible for the refund of any unutilised balance of the advance tax paid by him after paying off his tax liability. The balance advance tax deposit can be refunded only after all GST returns have been furnished, in respect of the entire period for which the certificate of registration was issued.
Casual taxable person has to file GSTR 1, GSTR 3B either monthly or quarterly basis if Quarterly return monthly payment opted.
However annual return need not be filed by Casual taxable person.
A casual taxable person is exempt from GST registration, according to notice no. 56/2018 – Central tax dated October 23, 2018. The following list identifies the specific category of casual taxable person who is exempt from seeking a GST registration
The handicraft goods must, however, have been manufactured by hand in order to be eligible for the exemption (even though some tools or machinery may also have been used in the process).
Further such handicraft goods should be graced with visual appeals like ornamentation or in-lay work or some similar work of a substantial nature, possess distinctive features, which can be aesthetic, artistic, ethnic, or culturally attached and are amply different from mechanically produced goods of similar utility; and
A casual taxable person who is engaged in making inter-state supplies of specified items when such items are made by the craftsmen primarily by hand even though some machinery may be used in the process.
A casual Taxable Person cannot opt for composition
If a Casual taxable person has multiple business verticals within one state, the Casual taxable person can apply for multiple registrations within the state.
A Casual taxable person can avail of the Input tax credit concerning the goods and services or both.
An application for registering as a Casual Taxable Person at least five days before commencing the business.
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