What is Casual Taxable Person under GST?
If you don’t have a permanent store or office in a state but want to occasionally sell products or offer services there, you can get a short-term GST registration.
This is known as being a casual taxable person under GST.
Who can undertake such supplies?
Such supplies can be undertaken by the CTP as a principal, an agent, or in any other capacity.
What is the Meaning of expression 'Occasionally Undertakes'?
GST law uses the term “occasional” to define a CTP—but it doesn’t clearly explain what “occasional” actually means. There’s no official benchmark in the GST Act.
This vagueness leaves two possible interpretations:
1. By frequency – Occasional might mean only doing a few transactions in that State.
2. By time span – Or it could mean doing business in that State for just a short period (e.g., a week or a month).
What are the compliances required to be done by Casual Taxable Person?
Compliances that are required to be done by Casual Taxable Person are:
1. Mandatory registration under GST at least 5 days prior to start the business
2. Advance payment of Estimated GST based on the period of Registration
3. Benefit of Threshold limit under GST is not available
4. Furnishing GST returns per month [GSTR-1 & GSTR-3B]
What is the period of registration for Casual taxable persons?
The registration of a casual taxable person is allowed for 90 days which can further be extended by 90 more days. In case an extension is granted, he would need to pay tax in additional advance tax for such an extended period
What if period of registration exceeds 180 days?
If you're organizing an exhibition that’s going on for more than six months (i.e., over 180 days), GST authorities have made it clear that you cannot use the casual registration meant for short-term events. In such cases, you must get normal GST registration. When applying, you’ll upload the allotment or consent letter from the exhibition space provider to prove your place of business. As a regular registrant, you don’t need to deposit advance GST, and once the exhibition ends, you can simply cancel your registration.
Can we get Refund of Excess Tax paid by Casual Taxable Person?
Yes. If you register as a Casual Taxable Person (CTP) under GST, you must deposit GST in advance when you apply—based on how much you expect to owe during your temporary registration. After your registration period is over, you file your returns and calculate your actual tax. If the advance deposit is more than your final tax liability, you can claim back the difference from your electronic cash ledger. This refund request is submitted with your last monthly return and processed via Form GST RFD‑01 .