Casual Taxable person person means a person who occasionally undertake 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. He is required to take temporary registration in the state of place of supply. However, the registration procedure is different. Certificate of registration to a casual taxable person will be valid for a period of 90 days and the designated officer can further extend this period by 90 days, provided reasonable cause by a taxable person. A casual taxable person can make taxable supply only after obtaining the certificate oa registration. The casual taxable person is required to make an advance deposit of tax in an amount equivalent to the estimated tax liability for the period for which registration is sought. The amount deposited by the casual taxable person will be credited in to the electronic cash ledger of the persons and will subsequently be adjusted agaist the tax liability.