Casual Taxable Person

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Anyone who is registered for GST or who is obliged to register for GST is a taxable person under GST. The GST Act specifies certain criteria, such as turnover, commercial activity, or transaction, that must be met by individuals who are required to register for GST. Furthermore, any person who is registered for Service Tax, VAT, or Central Excise on the date GST is implemented would be deemed a taxable person under GST.

What is a casual taxable person in the context of GST registration?

Under GST, casual taxable people or occasional taxpayers are afforded preferential treatment.

A casual taxable person is defined under the Goods and Services Tax Act as someone who occasionally engages in transactions involving the provision of goods or services, or both.

As a result, persons operating transitory companies at fairs or exhibits, as well as seasonal businesses, will need to get casual taxable person GST registration. Taxpayer on a whim Regardless of yearly revenue, GST registration is required, and the procedure must begin at least five days before the business endeavour. Casual taxable people can apply for GST registration using FORM GST REG-01.

Documents necessary

What papers should the casual taxpayer submit?

  • PAN scanned copy (Indian National)
  • Passport scanned copy (for Foreign Nationals and NRIs)
  • Scanned copy of voter identification/passport/license driver's
  • Passport-sized picture, scanned
  • Phone Number
  • Email

GST Registration Procedure for Non-Resident Taxpayers

GST registration is required for all taxable individuals, just like it is for everyone else. GST registration is required for all non-regular taxpayers. There is no minimum threshold for enrolling as a casual taxpayer. The casual taxpayer, on the other hand, cannot use a composition plan.

The casual taxpayer pays the tax in advance.

The casual taxpayer is required to make an advance deposit equal to the expected tax due. After submitting the funds, the applicant should get an electronic acknowledgment in the form GST REG 02. Only when the certificate of registration is issued will the casual taxable person be permitted to make taxable supply.

Filing of Returns

A casual taxpayer, like a regular taxpayer, must file the monthly/quarterly return Forms GSTR 1 and GSTR 3B.

The registration certificate's validity

The registration certificate as a casual taxable person is valid for the term selected by the taxpayer or for 90 days from the registration's effective date, whichever is sooner.The taxpayer may apply for an extension on the provided certificate by paying an advance payment of the tax amount equal to the projected tax due ( that is liable for the extended period).

Refund of deposited advance

After reducing his tax burden, the casual taxable person is entitled to a refund of any remaining advance tax deposited.

Only when all of the returns have been filed can the remaining advance tax be reimbursed.

Who is excluded from GST registration as a casual taxable person?

A casual taxable person is exempt from GST registration per notice number. 56/2018 – Central tax dated October 23, 2018. The list below details the specific category of casual taxable person who is excluded from getting a GST registration;

A temporary taxable person who is involved in the interstate supply of handmade items. However, the handcraft items must have been created by hand in order to qualify for the exemption (even though some tools or machinery may also have been used in the process).

Furthermore, such handicraft goods should be embellished with visual appeals such as ornamentation or in-lay work or some other substantial work, have distinct features that can be aesthetic, artistic, ethnic, or culturally attached, and are vastly different from mechanically produced goods of comparable utility; and A casual taxable person who is involved in manufacturing inter-state shipments of specified products when such things are created largely by hand by artisans, even if some machinery is employed in the process.

Validity of GST Registration Extend

A Casual Taxpayer or a Non-Resident Taxpayer may ask for a 90-day extension of the registration term. The registration of a Casual/Non Resident Taxpayer can only be extended once.

Prerequisites for Extension

The following requirements must be met before a Casual/Non Resident Taxpayer can seek for an extension of the registration period:

  • An applicant with a valid and current GSTIN who is registered as a “casual” or “non-resident” Taxable Person.
  • Prepare the extension application before the validity of the previously approved registration expires.
  • The taxpayer must pay the sum in advance against the Estimated Tax Liability in his Electronic Cash Ledger for the period for which the extended registration is desired.
  • The taxpayer has filed all returns due until the filing extension date.

Conditions for Filing a Claim for Exemption

The exemption is only applicable if the individual is taking use of notice no. 03/2018 – integrated tax, dated October 22nd, 2018.

The total aggregate value of such supplies, calculated on an all-India basis, should not exceed the amount of aggregate turnover above which the supplier is required to register in the State or Union Territory; and A person must get a PAN (Permanent Account Number) and create an E-way bill in accordance with Rule 138 of the Central Goods and Service Tax Rules, 2017.

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