Casual Taxable Person under GST

Casual Taxable Person under GST

Casual Taxable Person Under GST regime is an individual or business that occasionally undertakes taxable transactions in a state or union territory where they are not registered for GST. For example, a business based in one state that occasionally provides services or sells goods in another state.

Casual taxable person” means a person 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 where he has no fixed place of business.

A casual taxable person (other than those making supply of specified handicraft goods) making taxable supply in India has to compulsorily take registration.

There is no threshold limit for registration. Casual Taxable persons making supply of specified handicraft goods need to register if their aggregate turnover crosses Rs. 20 Lakh (Rs. 10 Lakh for in case of Special Category States, other than the State of Jammu and Kashmir).

A casual taxable person cannot exercise the option to pay tax under composition levy. He has to apply for registration at least five days prior to commencing his business in India.

Registration of Casual Taxable Person

A casual taxable person making taxable supply in India has to compulsorily take registration. There is no threshold limit for registration.

A casual taxable person cannot exercise the option to pay tax under the composition levy. He has to apply for registration at least five days prior to commencing his business in India.

There is no special form to register as a casual taxable person. The normal FORM GST REG-01 which is used by other taxable persons can be used for obtaining registration.

Process of Registration

  • Apply for Registration by declaring your Permanent Account Number (PAN), mobile number, e-mail address, State or Union territory in Pat A of FORM GST REG-01 on the portal.
  • Validate and verify PAN, mobile number and E-mail through OTP On successful verification of all, a temporary reference number is generated and communicated to the applicant on the said mobile number and e-mail address.
  • Using this reference number generated, the applicant shall fill application in Part B of FORM GST REG-01, duly signed or verified through electronic verification code.
  • The applicant will be given a temporary reference number for making the mandatory advance deposit of tax for an amount equivalent to the estimated tax liability. The same shall be shown in his Electronic Cash Ledger.
  • Once it appears in ledger, The registration certificate is issued electronically Validity of Registration The certificate of registration is valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier.

Validity of Registration

The certificate of registration is valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier.

Returns

The casual taxable person is required to furnish the following returns electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

a) FORM GSTR-1 giving the details of outward supplies of goods or services .

(b) FORM GSTR-3B giving the summary of supplies along with payment of tax.

However, a casual taxable person shall not be required to file any annual return as required by a normal registered taxpayer.

Refund by Casual taxable person

The casual taxable person is eligible for the refund of any balance of the advance tax deposited by him after adjusting his tax liability.

The balance advance tax deposit can be refunded only after all the returns have been furnished, in respect of the entire period for which the certificate of registration was granted to him had remained in force.

Don't forget to share this article :-

Stay Updated With Our Blogs!

Explore more of our blogs to have better clarity and understanding
of the latest corporate & business updates.

Why People Choose Our Services ?

Free Legal Advice

We provide free of cost consultation and legal advice to our clients.

Tech Driven Platform

All our services are online no need you to travel from your place to get our services.

Grow your business

Experts Team

We are a team of more than 15+ professionals with 11 years of experience.

Transparent pricing

There are no hidden & extra charges* other than the quote/invoice we provide.

100 % Client Satisfaction

We aim that all our customers are fully satisfied with our services.

On-Time Delivery

We value your time and we promise all our services are delivered on time.

Why Trust legal Suvidha?

People Who loved our services and what they feel.

In this Journey of the past 10+ years, we had gained the trust of many startups, businesses, and professionals in India and stand with a 4.9/5 rating in google reviews.

Rajesh Srivastava
Rajesh Srivastava
Startup CEO
Read More
Great services and expertise. Highly recommended, Quick work and provided good support for the entire process. Made things very easier for us and I got my first ever Trademark for my product in just no time. I recommend their services to all the Startups for a hassle-free registration and other services. Again Thank You So Much Team Legal Suvidha... Good work...
Vijaya
Vijaya
Employee
Read More
Excellent service and has been very timely in response. They are very patient too and guided us with the right steps even though we approached them with very few days left before the deadline. I highly recommend them to other startups who need legal advice and do all the paperwork at the year-end. And we would approach them for all our future requirements as well.
Krish Mundarath
Krish Mundarath
Businessman
Read More
We highly recommend them. Best in class services. Thank you for helping me through the process and for prompt replies. All the Best in your Endeavors. We highly recommend them. Best in class services. Thank you for helping me through the process and for prompt replies. All the Best in your Endeavors. I will surely consider them for future work.
Inamul Hashmi
Inamul Hashmi
Businessman
Read More
Legal Suvidha filed my GST, Income Tax Returns for my business Happy by their service. They are Excellent, cost effective, efficient, co-operative & Genuine service providers keep up the good work in the future. Thank you for shaping my business in the right direction. I would suggest others to take up their services they are better than other competitions present in the market.
Previous
Next

Our Partnerships & Collaborations

Contact us and grow your business

Legal Suvidha App

Now all Professional Services in a Single Click !

Now get all the services required for your business in a single app.

Subscribe to our newsletter & grow your business

Subscribe To Our Newsletter .

Sign up to receive email updates on new product announcements, special promotions, sales & more.