Casual Taxable Person
Dimple Patel (8 Points)
30 July 2019
What is the difference between a casual Taxable person and normal registered person making inter state supplies?
4 Replies
Mitul Thakkar
(Partner Ashish Doshi and Associates)
(250 Points)
Replied 30 July 2019
Casual taxable person means a person who supplies taxable goods or services occasionally in a taxable Territory "where he does not have a fixed place of business". Registration Validity is 90 days.
Dimple Patel
(8 Points)
Replied 30 July 2019
But cant he make supply from the state where he has a fixed place of business and charge IGST ?
Shivam RC
(Student)
(23683 Points)
Replied 30 July 2019
Good Evening Ma'am
The term "REGISTERED PERSON" means a person who is registered under Section 25 of the CGST Act 2017 but does not include a person having a Unique Identity Number.
The term "CASUAL TAXABLE PERSON" means a person who occasionally undertakes transactions involving 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.
Casual Taxable Person usually does not have a FIXED PLACE OF BUSINESS whereas a Normal Registered Person has a Fixed Place of Business.
Incase a Normal Registered Taxable Person does "INTER STATE OUTWARD SUPPLY", then he needs to charge IGST.
But since Casual Taxable Person does not have any principal/fixed place of business and occasionally undertakes a Transaction involving Supply of Goods or Services, he needs to obtain a Registration in the state where he does business and accordingly collect CGST & SGST. His Registration Certificate is valid for a maximum period of 90 days in accordance with the provision of Section 27 of the CGST Act 2017.
For example : Persons going interstate for Exhibition, etc.
CASUAL TAXABLE PERSON DOES NOT HAVE A FIXED PLACE OF BUSINESS.
Warm Regards.
The term "REGISTERED PERSON" means a person who is registered under Section 25 of the CGST Act 2017 but does not include a person having a Unique Identity Number.
The term "CASUAL TAXABLE PERSON" means a person who occasionally undertakes transactions involving 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.
Casual Taxable Person usually does not have a FIXED PLACE OF BUSINESS whereas a Normal Registered Person has a Fixed Place of Business.
Incase a Normal Registered Taxable Person does "INTER STATE OUTWARD SUPPLY", then he needs to charge IGST.
But since Casual Taxable Person does not have any principal/fixed place of business and occasionally undertakes a Transaction involving Supply of Goods or Services, he needs to obtain a Registration in the state where he does business and accordingly collect CGST & SGST. His Registration Certificate is valid for a maximum period of 90 days in accordance with the provision of Section 27 of the CGST Act 2017.
For example : Persons going interstate for Exhibition, etc.
CASUAL TAXABLE PERSON DOES NOT HAVE A FIXED PLACE OF BUSINESS.
Warm Regards.
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