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Casual taxable person

Sachin Pandey (37 Points)

28 November 2018

why Normal tax payer register himself as casual taxable person in other taxable territory

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4 Replies

RAJA P M ("Do the Right Thing...!!!") (128010 Points)
Replied 28 November 2018

Bcoz, The Taxpayer can make Sales from the Other State and can be charge "CGST & SGST". SGST for the State tax and it's to the state where you registered.

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Sachin Pandey (37 Points)
Replied 28 November 2018

EX. Mr. A registerd in U.P. and he made sales in Gujrat.
Why he register himself as Casual taxable person in Gujrat.
Whereas he has option to issue Bill of IGST

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 28 November 2018

@ Sachin
You are correct Mr A can supply goods to customer in Gujarat by charging IGST, but cannot Install or Open a counter or exibit & Sell his goods in Gujarat , he has to take CTP registration for the same .

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