Casual taxable person in GST

A Casual taxable person in GST is one who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory. Generally has one/no fixed place of business in India.

Registration of a Casual taxable person in GST

1. Mandatory registration ignoring the threshold limits
2. Cannot opt for composition scheme
3. Can make taxable supplies only after the issuance of the registration certificate
4. Registration has to be done at least 5 days prior to the commencement of business
5. The estimated tax liability should be deposited in
6. Registration certificate shall be valid for the period specified in the registration application or 90 days from the effective date of registration, whichever is earlier.

Refund for Casual taxable person in GST

The amount of advance tax deposited at the time of initial registration/ extension of registration will be refunded only after the person has furnished all the returns required in respect of the entire period for which the certificate of registration granted to him had remained in force.