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Casual Taxable Person under GST

The concept of Casual Taxable Person for one-time event/transactions is a new provision under the GST Law. How does this affect you? Read here.

Updated on :  

08 min read.

A Casual Taxable Person (CTP) 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.

Example: Mr Ravi having a place of business in Bangalore providing Management consultancy services in Hyderabad where he has no place of business. Hence Mr Ravi has to register as a casual taxable person in Hyderabad before providing such services.

Note-

a. Person includes individuals, Hindu Undivided Family, company including government company, firm, limited liability partnership, an association of persons, a body of individuals, co-operative society, local authority, government including a corporation.

b. Principal place of business means the place of business specified as the principal place of business in the certificate of registration

Latest Updates on GST Regsitration

21st December 2021
From 1st January 2022, CBIC made the aadhaar authentication mandatory to apply for revocation of cancelled GST registration under the CGST Rule 23 in REG-21.

29th August 2021
Taxpayers can get extended time up to 30th September 2021 to revoke cancelled GST registration if the last date for the same falls between 1st March 2020 and 31st August 2021. It applies if the GST registration is cancelled under Section 29(2) clause (b) or (c) of the CGST Act via CGST notification number 34/2021 dated 29th August 2021.

28th May 2021
Due date to file application for revocation of cancellation of registration falling between 15th April 2021 up to 29th June 2021 is 30th June 2021.

1st May 2021
The time limit to take actions, reply or pass orders as given under Rule 9 of the CGST Rules, 2017 that falls between 1st May 2021 and 31st May 2021 has been extended up to 15th June 2021.

5th March 2021
The Search ARN Functionality for Registration, post-TRN Login has been enhanced for the taxpayers.

Registration of a Casual Taxable Person

The liability to register under GST arises when the person is a supplier and the aggregate turnover in the financial year is above the threshold limit of 20 lac rupees. However, there are certain categories of suppliers who are required to get compulsory registration irrespective of their turnover.

The threshold limit of 20 lac rupees is not applicable to them. One such supplier would be a Casual Taxable Person (hereafter referred as CTP). A Casual Taxable person cannot opt for Composition Scheme. 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.

Registration Process

Extension of period of Registration

Apply in FORM GST REG-11 before the end of validity of registration. An extension can be made for a further period not extending 90 days. The extension will be allowed only on deposit of additional tax liability for the extended period.

Returns to be furnished

The casual taxable person is required to furnish the following returns

FORMDUE DATE
FORM GSTR-1 ( Details of outward supplies of goods or services)On or before the 11th of the following month
FORM GSTR-3B (Summary of ITC, purchases and tax liability) On or before the 20th of the following month

However, if a CTP has opted for the QRMP scheme, he has to file IFF/GSTR-1 and GSTR-3B on a quarterly basis.

A casual tax person is not required to file an annual return as required by a normally registered taxpayer.

Note – All Forms can be submitted at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

Refund by a casual taxable person

CTP is eligible for the refund of any amount deposited in excess of tax liability which will be refunded after all the necessary returns have been furnished for the Registration period. Application for Refund of balance in excess of tax liability in the electronic cash ledger can be claimed in Form GST RFD-01 under the category “Refund of excess balance in the electronic cash ledger”.

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