Casual Taxable Person under GST

Last Updated at: Jan 13, 2021
Casual Taxable Person under GST
Casual Taxable Person under GST
Many aviation, hospitality and telecommunications firms face the dual responsibility of paying Goods and Services Tax (GST) dues in currency, even as input tax credits tend to build up, extending the working capital period at these businesses and generating cash-flow issues.


Casual taxpayers who conduct businesses occasionally can now register for the goods and services tax (GST), which will allow them to execute work that comes their way once in a while. A taxpayer must go for registration as casual tax payer at least five working days prior to the commencement of business, said chairman, Goods & Services Tax Network (GSTN).


For Casual Taxable Persons, it difficult to keep up a fixed spot of business or document month to month GST returns consistently, because their business would be regular in nature with no fixed spot of business. Extraordinary arrangements have been given under the GST Act to the registration of casual taxable persons.

Registration Obligation for Casual Taxpayers

GST Registration in-state base and subsequently there might be where an individual who is registered under one state may likewise require enrolling under another state however just for a couple of days.

Further, she or additionally does not have other permanent spots of business from where he or she can take registration.

In this manner, the idea of casual taxable person will help that individual who does not have any permanent spot of business but rather they are at risk to enroll under GST from that state.

A casual taxable person individual making an assessable supply in India needs to necessarily take enrolment. There is no maximum limit for enlistment. A casual taxable individual cannot pay tax on regulatory expense under opus tariff. The person needs to apply for enlistment at any condition 5 days earlier to starting his business in India.

Advance Tax Deposit Provisions for Casual taxpayers

In contrast to customary taxpaying citizens, casual taxable persons are required to submit tax ahead of time for GST enrolment. The measure of duty to be saved would be equivalent to the normal expense obligation during the legitimacy time of GST enlistment. Henceforth on applying for GST registration, a transitory reference number is produced for payment of GST store. On paying the GST store, the electronic money record of the citizen is credited and GST enlistment official document comes out.

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 Registration Procedure for Casual Taxpayers

For Registration as Casual Taxpayers following system should be trailed by Person

  1. For Registration Form, GST REG-01 (PART A) usage by the ordinary citizen will be utilised by Casual Taxpayer
  2. An individual who needs to take registration will provide his or her PAN number, mobile number, email-address, State in the form previously mentioned
  3. Following the submission of PAN, the validity of the card will be examined by the Central Board of Direct Taxes; mobile numbers and email address will be confirmed through a one-time password. On fruitful checking of PAN, and other required details a temporary number will be created to be in contact with the particular candidate.
  4. After the reference number has been generated, the candidate will electronically present an application in the PART-B of a similar form alongside the documents indicated in the said form at the portal.
  5. A temporary reference number will be given to the candidate by the Common Portal for making the obligatory advance tax deposit for a sum equal to the assessed duty risk of such individual for the period for which the enlistment is sought.
  6. Next, a registration authentication will be issued electronically. The stored sum will be credited to the electronic money record of that casual taxable person.
  7. After sum submission, an affirmation will be issued electronically to the candidate in Form GST REG-02
  8. If the casual taxable person proposes to lengthen the time of registration then an application in Form GST REG-11 will be submitted electronically through the regular gateway before the expiry of the validity of registration conceded to him.

The validity of GST Certificate of Registration for a casual taxable person

The validity of GST certificate of registration for a casual taxable person is valid for ninety days from the activation date of enlistment. Notwithstanding, the correct official, in line with the said assessable individual, may lengthen the legitimacy of the previously mentioned time of ninety days by a further period not surpassing ninety days.

Discover the GST rate, HSN code, or SAC code for all goods and services by using our GST rate finder service. This finder service is also known as the HSN code finder. For products and services, GST is calculated on the basis of an item’s HSN or SAC code.


 Returns should be filed by Casual Taxable Person

  • FORM GSTR-1 provides the details of outward supplies of products or services to be documented at the latest the tenth day of the next month.
  • FORM GSTR-2 provides the details of inward supplies to be documented after tenth yet before the fifteenth day of the next month.
  • FORM GSTR-3 to be documented after the fifteenth day yet before the twentieth day of the next month.

Casual Taxable Person required to document any Annual return as required by Normal Regular Taxpayer.

Refund for Casual Taxable Person

Only after fine-tuning his tax responsibilities, a taxpayer becomes eligible to get the refund of any balance of the deposited advance tax by him. A tax can be reimbursed only after all the returns have been delivered. The refund and balance-related things are cited in serial number 14 of the final FORM GSTR-3 return required to be handed over by him or her (instead of FORM GST RFD 01).

A taxpaying citizen becomes qualified to get the refund of any balance of the deposited advance tax made by him. An assessment can be discounted simply after every one of the profits has been outfitted.


A lawyer with 14 years' experience, Vikram has worked with several well-known corporate law firms before joining Vakilsearch.