Goods and Services Tax

Registration of casual taxable person

Goods and Services Tax – Started By: – Ravikumar Doddi – Dated:- 8-3-2018 Last Replied Date:- 9-3-2018 – Sir, Applicant holding GST registration in Telangana he want to do exhibition sales in Bangalore for a period 3 days, in such a situation is he liable to take a separate casual taxable person registration in Bangalore for a period of 3 days in a state of Karnataka or on Telangana GST can he do business in Bangalore exhibition. if he takes casual taxable person registration in Karantaka he has to comply with all returns formalities, GSTR 3B, GST1 and to claim for refund. over a period of one year he will participate in exhibition sales more than 10-15 times in 5 states. so is he liable to take 5 registration in 5 states, So it will become more burden to him in return compliance in each state rather than doing business, kindly give your reply with supporting sections and rules – Reply By KASTURI SETHI – The Reply = For exhibition purpose goods can be sent on delivery challan. – Reply

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ction 24 of the CGST Act, 2017 – Compulsory registration in certain cases. Registration / Returns Registration should be done in Form Reg-01, used for normal registration. Returns are to be filed like GSTR 1, 2 & 3. Casual Taxable Person is not required to file Annual Return as required by the normal registered taxpayer. Refund: In case the amount of advance tax deposited by Casual Taxable Person at the time of applying for registration exceeds the amount of his actual tax liability, then he shall be given refund of such excess amount of tax paid. But in order to claim such refund, he must file all the returns in respect of the time period for which registration is granted. – Reply By Alkesh Jani – The Reply = Sir, Some important point for casual tax payer is given below, however, the views expressed by the experts may also be considered. Casual taxable person means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furt

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mated tax liability of such person for the period for which the registration is sought. The registration certificate shall be issued electronically only after the said deposit appears in his electronic cash ledger. The casual taxable person can make taxable supplies only after the issuance of the certificate of registration. The certificate of registration shall be valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier. In case the casual taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted before the end of the validity of registration granted to him. The validity period of ninety days can be extended by a further period not exceeding ninety days. The extension will be allowed only on payment of the amount of an additional amount of tax equivalent to the estimated tax liability for the period

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