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As per Section 2(20) of the CGST Act, 2017, "casual taxable person" means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business;
Therefore, if a person undertakes any business activity which is taxable under GST and such business activity is temporary or occasional and will last for a short period of time in a state where the person does not have his usual place of business, then he is required to take registration in such other state as a casual taxable person in order to undertake transactions.
The procedure for applying as a casual taxable person is the same as for a normal/regular tax payer.
While applying for registration normally on the GST portal, the system asks whether you are applying for registration as a casual taxable person. One needs to click 'yes' in this tab in order to apply as a casual taxable person.
A casual taxable person shall electronically submit an application at least five days prior to the commencement of business.
A person can start making supplies as a casual taxable person only after the issuance of the certificate of registration.
Yes in case of Casual registration the tax needs to be paid in advance. The applicant needs to estimate his value of supplies and his tax liability in advance and needs to pay the whole of the estimated tax before applying for casual registration.
The estimated value of supplies and the estimated tax need to be given in the application form at the time of applying for registration.
A Casual 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.
GST is a dual taxation model one is Central Goods and Service Tax and another is State Goods and Service Tax. Both Centre & State Govt. levied a tax on Supply of Goods or Services at one point of Time.
GST is said to be a destination-based or consumption-based tax. Hence, the place of consumption will decide the State that will collect the tax.
GST is depended upon the supply of goods and services. Supply does not mean sale it is inclusive in nature. It includes all form of Supply Such as Sale, Transfer, Barter, Exchange, license, Disposal, Rental, and Lease.
Goods and services tax on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council. Meeting of GST Council is conducted from time to time.
GST would mitigate the ill effects of cascading, improve competitiveness and improve liquidity of the businesses. One of the primary goals of a taxation regime is always avoidance of "taxation over taxes" or "cascading-effect" of the incident taxes as it adds to the deadweight loss i.e. slump in total surplus of supply chain consisting of supplier, manufacturer, retailer and consumer.
Every taxpayer while paying taxes on outputs may take credit for taxes paid earlier by the supplier on inputs. However, this will not be applicable on supplies related to: (i) motor vehicles when used for personal consumption, (ii) supply of food, health services, etc. unless they are further used to make a supply. The IGST collected will be apportioned between the center and the state where the goods or services are consumed.
Audit under GST: Audit by Taxable Person when turnover exceeds 2 crores.