Casual Taxable Person Under GST — Registration, Return Filing and Compliance

A Casual Taxable Person (CTP) under GST is a person who occasionally undertakes transactions in a state or union territory where they do not have a fixed place of business. Think of a Kerala manufacturer who participates in a trade fair in Mumbai — they need GST registration as a Casual Taxable Person in Maharashtra for that temporary business activity. Here is the complete guide.

Who is a Casual Taxable Person?

Under Section 2(20) of the CGST Act, a "casual taxable person" means a person who occasionally undertakes transactions involving supply of goods or services in a taxable territory where they have no fixed place of business. This commonly applies to:

• Exhibitors at trade fairs, exhibitions, melas in other states
• Tour operators providing services in states where they have no office
• Event management companies operating in other states
• Consultants/speakers providing services in other states occasionally

CTP Registration — Key Features

• Mandatory registration: A CTP must register for GST in the state where they will supply, regardless of turnover — there is no threshold exemption for CTPs
• Advance tax deposit: A CTP must deposit an advance tax equal to the estimated GST liability for the period of registration before the registration is granted
• Registration period: CTP registration is valid for 90 days (or the period of supply, whichever is less). Extension of up to 90 more days is possible.
• GSTIN: A separate GSTIN is issued for the state of CTP registration — different from the home state GSTIN

Compliance for CTP

• File GSTR-1 (outward supplies) for the period of CTP registration
• File GSTR-3B (summary return) and pay GST for the period
• After the period ends, apply for refund of the advance tax deposited (less actual liability)

Difference from Non-Resident Taxable Person (NRTP)

A Non-Resident Taxable Person is a person who is not an Indian resident and occasionally supplies goods/services in India. Like CTPs, NRTPs must register and deposit advance tax — but they additionally need to appoint an authorised representative in India.

Conclusion

CTP registration is mandatory for any occasional taxable supply in a state where you don't have a fixed establishment. SPOTON manages the entire CTP compliance lifecycle — registration, advance deposit, GSTR filing and refund — for businesses across Kerala. Contact us for expert GST compliance services.