GST registration for a casual taxable person is the temporary registration you take to sell goods or services occasionally in a State where you have no fixed place of business, such as an exhibition stall or a seasonal outlet. There is no turnover limit. You apply at least five days before you start and pay an advance deposit of tax.
Section 2(20) of the CGST Act defines a casual taxable person as someone who occasionally supplies goods or services, as principal, agent or otherwise, in a State or Union territory where they have no fixed place of business. Section 24(ii) makes registration compulsory for a casual taxable person who makes taxable supplies, whatever the turnover.
A stall at an exhibition or trade fair: You sell for the days of the fair in a State where you have no shop or office.
Casual taxable person / Normal registration
The deposit amount depends on what you expect to supply and the tax rate. We work it out with you and confirm it before filing.
The full list follows your type of business; the application tells you exactly what is needed.
From the day you plan to start.
Item, What it is
Applying too late: Five days is the legal minimum, and the certificate waits for your deposit. A fair that starts in a week needs action now.
Check the route: We confirm that the casual route fits your situation before anything is filed.
Someone who occasionally supplies goods or services, as principal, agent or otherwise, in a State or Union territory where they have no fixed place of business (section 2(20)). A stall at an exhibition or a seasonal outlet are typical examples.
No. Section 24 makes registration compulsory for a casual taxable person who makes taxable supplies, whatever the turnover.
At least five days before you start business (section 25(1)). The certificate issues only after your advance deposit is in the cash ledger and the officer has decided, so apply earlier if you can.
It is tax equal to your estimated liability for the registration period, paid when you apply and credited to your electronic cash ledger (section 27). We help you estimate it from your expected supplies and confirm the figure before filing.
For the period you state or 90 days from the effective date, whichever is earlier. The officer may extend it by up to a further 90 days if you show sufficient cause and make an additional deposit. Apply before the validity ends.
No. A casual taxable person may make taxable supplies only after the certificate is issued (section 27(1)).
No. A casual taxable person is not eligible for the composition levy (section 10(2)).
The deposit is used against the tax on your supplies. A balance can be claimed as a refund after all returns for the registration period are filed. We confirm the refund steps with you.
No. Registration is needed in every State where you are liable (section 25(1)). Each State is a separate application, and one order here covers one State.
In the other State you have no fixed place of business, so you register there as a casual taxable person. Your home registration does not cover it. If you will keep a place of business there, ask us about the additional State registration instead.
The GST portal shows no fee for filing the registration application, and we confirm this before filing. The advance deposit is tax, not a fee. Our fee starts at ₹999 + GST.