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. The person can act as a Principal or agent or in any other capacity supply goods or services for the furtherance of business.
Process of Registration
A CTP has to obtain a Temporary Registration which is valid for a maximum period of 90 days in the State from where he seeks to supply as a Casual taxable person. A CTP is required to make the advance deposit of GST (based on an estimation of tax liability).
Let’s take our previous example, Say Mr. Ravi estimates his taxable services at Rs. 100000. He is required to make an advance deposit of Rs.18000 (18% of Rs.100000) to obtain temporary registration.
1. Scanned copy of PAN (Indian National)
2. Scanned copy of Passport (for Foreign Nationals and NRIs)
3. Scanned copy of Voter’s Id/ Passport/ Driver’s license
4. Scanned Passport sized photograph.
5. Mobile Number