Introduction

  • Casual Taxable Person is an individual who does not have fixed place of business and who occasionally undertakes transactions related to supply of goods or services or both where GST is applicable.
  • In such case, it is not important that a person should be living in the same state.
  • Taxable person means a business, trader or professional who is responsible for charging, collecting and paying taxes to the tax authority and documenting all this in a Tax return.
  • Any person who carries on any business at any place in India is liable to get registered under GST.
  • Any person who deals in activities relating to trade and commerce is a taxable person.

Registration Requirement for Casual Taxable Person

  • A casual taxable person making a taxable supply in India has to compulsorily take registration.
  • There is no threshold limit for registration.
  • A casual taxable person cannot pay tax under composition levy.
  • He has to apply for registration at least 5 days prior to commencing his business in India.

Registration as a casual taxpayer under GST

  • Both casual, as well as taxable persons, use the Form GST REG-01 (PART-A). There is no special form for the latter.
  • Thereafter, the person needs to declare his PAN, Mobile number, Email-address, State in the form above mentioned.
  • Furthermore, The Central Board Of Direct Taxes will check the validity of the card after declaring the PAN.
  • In addition, the mobile numbers and E-mail address shall be verified through a one-time password. On successful verification of PAN, Mobile numbers, E-mail address a temporary number shall be generated to communicate with the respective applicant.
  • After the generation of the reference number, the applicant shall electronically submit an application in the PART-B of the same form along with the documents specified in the said form at the common portal.
  • Thereafter, the applicant will get a temporary reference number by the Common Portal for making the mandatory advance deposit of tax.
  • The mandatory advance deposit of tax is for an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought.
  • Consequently, they will issue a certificate of registration after the deposit, electronically.
  • Thereafter, they credit the deposited amount into the electronic cash ledger the casual taxable person.
  • After depositing the amount, the applicant will receive an electronic acknowledgement in Form GST REG-02.
  • The certificate of registration shall be valid for 90 days from the date of registration.
  • If the casual taxable person intends to extend the period of registration then he will file an application in Form GST REG-11.
  • Thereafter, he will submit it electronically through the common portal before the end of the validity of the registration.

Returns

  • FORM GSTR-1 provides details of outward supplies:
    • filing of return on or before the 10th day of the following month
  • FORM GSTR-2 provides details of inward supplies:
    • filing of return after 10th but before the 15th day of the following month
  • The GST liability of the month is given in FORM GSTR-3:
    • filing of return after the 15th day but before the 20th day of the following month

Refund to Casual Taxable Person

  • A taxpayer is eligible for a refund of the balance of the deposited advance tax only after he adjusts his tax liabilities
  • Consequently, the person will get a refund only after he furnishes all the returns.
  • Serial no. 14 of the last FORM GSTR-3 gives all the details relating to refund and balance.

You can get comprehensive assistance with GST Registration and GST Return Filing. You can also use our GST software for doing end-to-end GST compliance.