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GST Registration (Casual)
All about GST Registration of Casual taxable person
“Casual taxable person” is a person who occasionally
undertakes transactions involving supply of goods or services or both, whether
as principal or agent or in any other capacity, but who has no fixed place of
business or residence in India.
A Casual taxable person making taxable supply in India has to
compulsorily take registration. There is no threshold limit for registration
and has to apply for registration at least five days prior to commencing his
business in India.
Whereas Casual Taxable persons making supply of specified handicraft
goods need to register only if their aggregate turnover crosses Rs. 20 Lakh
(Rs. 10 lakh for in case of Special Category States, other than the State of
Jammu and Kashmir.). A casual taxable person cannot exercise the option to
pay tax under composition levy.