Casual Taxable Persons – GST Registration

Casual taxable persons have been provided special treatment under GST. The GST Act defines as a casual taxable person as a person who occasionally undertakes transactions involving the 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. Hence, persons running temporary businesses in fairs or exhibitions or seasonal businesses would fall under casual taxable persons under GST.

Regular Taxable Persons vs Casual Taxable Persons

A regular taxable person would be someone who is required to be registered under GST and not classifiable as a casual taxable person or non-resident taxable person. Hence, regular taxable persons would be someone with a fixed place of business located within India.

Unless a regular taxpayer is enrolled under the GST composition scheme, the taxpayer would be required to file monthly GST returns, maintain accounts as per GST Act, maintain a fixed place of business and comply with GST regulations.

Casual taxable persons would find it hard to maintain a fixed place of business or file monthly GST returns continuously, as their business would be seasonal in nature with no fixed place of business. To accommodate the unique requirements of such taxpayers special provisions have been provided under the GST Act for registration of casual taxable persons.

GST Registration for Casual Taxable Persons

All persons who are classified as casual taxable persons are mandatorily required to obtain GST registration, irrespective of the annual aggregate turnover. Further, the application for GST registration for a casual taxable person must be made at least 5 days prior to the commencement of business. GST registration application for casual taxable persons can be made using FORM GST REG-01.

Deposit for GST Registration

Unlike regular taxpayers, casual taxable persons are required to deposit tax in advance for GST registration. The amount of tax to be deposited would be equal to the expected tax liability during the validity period of GST registration. Hence on applying for GST registration, a temporary reference number is generated for payment of GST deposit. On paying the GST deposit, the electronic cash ledger of the taxpayer is credited, and GST registration certificate is released. (Know more about amount of deposit required for GST registration)

Validity of GST Registration for Casual Taxable Persons

The validity of GST registration for a casual taxable person is the validity period specified in the GST registration application or 90 days from the date of registration, whichever is earlier. The sample GST registration certificate below shows validity period being specified only for casual taxable persons and non-resident taxable persons under GST.

Sample GST Registration Certificate for Casual Taxable Persons

Extension of GST Registration for Casual Taxable Persons

In case a casual taxable person needs an extension of the validity period mentioned in the GST registration certificate, then FORM GST REG-11 must be submitted. Along with the request for extension of the validity period, advance GST deposit must also be made by the taxpayer based on the expected tax liability. If the officer verifying the application is satisfied and advance GST deposit is made, the GST registration can be extended by up to another 90 days.

Exemption from Gst Registration

A certain casual taxable person is exempted from obtaining the GST Registration. Exemption from GST registration, for a casual taxable person, has been provided vide notification no. 56/2018 – Central tax dated 23rd October 2018. The below-mentioned list provides the special category of casual taxable person who is being exempted from obtaining the GST registration –

  • A casual taxable person who is being engaged in making inter-state supplies of handicraft goods. However, the basic condition for claiming the exemption is that the handicraft goods should have been made by hand (even though some tools or machinery may also have been used in the process). Further such handicraft goods should be graced with visual appeal in the nature of ornamentation or in-lay work or some similar work of a substantial nature, possess distinctive features, which can be aesthetic, artistic, ethnic or culturally attached and are amply different from mechanically produced goods of similar utility; and
  • A casual taxable person who is engaged in making inter-state supplies of specified items, when such items are made by the craftsmen largely by hand even though some machinery may be used in the process.

List of specified items are as under:

TAKE FROM ARTICLE https://www.indiafilings.com/learn/gst-registration-exemption/

Sr. No. Items HSN

  • Leather articles 4201, 4202 and 4203
  • Carved wood products 4415, 4416, 4419 and 4420
  • Woodturning and lacquerware 4421
  • Bamboo products 46
  • Grass, leaf/reed/fibre products, mats, pouches, wallets 4601 and 4602
  • Paper mache articles 4823
  • Textile (handloom products) Including 50, 58, 62 and 63
  • Textiles hand printing 50, 52 and 54
  • Zari thread 5605
  • Carpet, rugs and durries 57
  • Textiles hand embroidery 58
  • Theatre costumes 61, 62 and 63
  • Coir products 5705 and 9404
  • Leather footwear 6403 and 6405
  • Carved stone products 6802
  • Stones inlay work 68
  • Pottery and clay products which include terracotta 6901, 6909, 6911, 6912, 6913 and 6914
  • Metal table and kitchenware 7418
  • Metal statues, images or statues vases, urns and crosses of the types used for the decoration of metals of chapter 73 and chapter 74 8306
  • Metal bidriware 8306
  • Musical instruments 92
  • Horn and bone products 96
  • Conch shell crafts 96
  • Bamboo furniture, cane/Rattan furniture 94
  • Dolls and toys 9503
  • Folk paintings, Madhubani, patchi000tra, Rajasthani miniature 97

Conditions for Claiming Exemption

  • The exemption is available only if the person is availing the benefit of notification no. 03/2018 – integrated tax dated 22nd October 2018;
  • The total aggregate value of such supplies, to be computed on all India basis, should not be more than the amount of aggregate turnover above which the supplier is liable to be registered in the State or Union Territory; and
  • A person is required to obtain PAN (i.e. Permanent Account Number) and it also required to generate an E-way bill in accordance with rule 138 of the Central Goods and Service Tax Rules, 2017.

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