GST Registration for Casual Taxable Person

If you are also a Casual Taxable Person and planning to supply goods or services in a different state where the business has no fixed location, you must go for the CTP under GST. For a Casual Taxable Person, GST registration is required before initiating business and advance GST is payable based on estimated turnover. This registration is mainly valid for 90 days and can be extended if required. In this blog, get everything you need to understand about the GST registration for a Casual Taxable Person including it meaning, process, fees, benefits. You can contact Bizfoc’s Expert team who will guide you the thorough registration procedure and help you to obtain hassle-free certification.

What is a Casual Taxable Person?

A Casual Taxable Person is an Individual who sells or supplies their goods and services in a region where they do not have a fixed business location. It is compulsory for casual tax payers to register GST in India in order to make taxable supplies. There is no threshold limit for registration. In the case of casual taxable persons, the option to pay tax cannot be exercised under the composition levy. In this registration, the GST liability must be paid in advance and it is valid for 90 days only.

When is GST Registration Required for Casual Taxable Person

There are many situations where GST Registration required for Casual Taxable Person such as-

1. Before Commencement of Business

   Before starting a business in the concerned state, a Casual Taxable person must go for the GST Registration at least 5 days prior where the registration is only granted after advance tax payment according to the estimated turnover.

2. Supplying Goods and Service in a Different State

   If any business provides goods and services in a different state where the business has not fixed business location, it must register as a Casual Taxable Person in that state. This registration is mainly done on a temporary basis for specific trade such as Trade Fairs and many more.

3. No Input Tax Credit without Registration

   A Casual Taxable Person cannot go for the ITC (Input Tax Credit) without having GST Registration.

Required Documents for Registration

Here is the complete list given below of GST Registration for Casual Taxable Person:

1. Applicant PAN card
2. Passport Sized Photograph
3. Aadhar Card of Directors or Partners or Proprietor (it depends on the type of business)
4. Address Proof of Business (In this proof the applicant can provide Rent Agreement, NOC from the owner or Electricity Bill)
5. Cancelled Cheque or Bank Statement
6. Digital Signature ( It is required for companies and LLPs)
7. MoA (For Companies and LLPs)
8. AoA (For Companies and LLPs)
9. Incorporation Certificate (For Companies and LLPs)
10. Partnership Deed (For Partnership company)
11. Nature of HSN Code or SAC Code
12. Mobile number
13. Email-Id

Process of GST Registration for Casual Taxable Person

The stepwise procedure of GST Registration for Casual TAxable Person is as follow:

• Step 1: As normal GST Registration, Form GST REG-01 will be filled by the taxable persons for the registration.
• Step 2: Visit the GST portal - https://www.gst.gov.in/, fill out the required details and required documents then verify through the OTP which will be on the registered EMail ID.
• Step 3: After the application submission, the GST department reviewed the application. Once approved the department will issue GSTIN for a maximum 90 days.

Note: Once the GST registration has been done the GST return should be filed within the validity period. The GST Liability must be paid if required.

Benefits of GST Registration for Casual Taxable Person

1. GST Registration for Casual Taxable Person ensures that a casual taxpayer supplies the goods and services legally in different states.
2. Having a valid registration with GST helps to avoid penalties and legal restrictions.
3. After the GST registration, a Casual Taxable Person is able to collect GST from customers and maintain credibility and transparency in business transactions.
4. Businesses with GST Registration appear more reliable and trustworthy to customers and clients. It also enhances businesses’ reputation and encourages more transactions.
5. Refunds are available if the estimated amount of advance GST payments exceeds the actual amount due after filing returns.

Why Choose Bizfoc?

Bizfoc offers reliable GST registration service in India. We have qualified team members that have many years of experience in GST registration for Casual Taxable Person. We offer the most affordable and pocket friendly price. Get in touch with Bizfoc to get your GST Registration Certificate without any hassle.

Frequently Asked Questions