For Casual Taxable Persons it hard to maintain a fixed place of business or file monthly GST returns continuously, because their business would be seasonal in nature with no fixed place of business. Special provisions have been provided under the GST Act for registration of casual taxable persons.
GST Registration is state wise and hence there may be a situation where a person who is registered under one state may also require registering under another state but only for few days.
Further, he also does not have any other fixed place of business from where he can take registration.
Therefore, the concept of casual taxable person shall help that entire person who does not have any fixed place of business but they are liable to register under GST from that state.
A casual taxable person making a taxable supply in India has to compulsorily take registration. There is no threshold limit for registration. A casual taxable person cannot pay tax under composition levy. He has to apply for registration at least 5 days prior to commencing his business in India.
Unlike regular taxpayers, casual taxable persons are required to deposit tax in advance for GST registration. The amount of tax to be deposited would be equal to the expected tax liability during the validity period of GST registration. Hence on applying for GST registration, a temporary reference number is generated for payment of GST deposit. On paying the GST deposit, the electronic cash ledger of the taxpayer is credited and GST registration certificate is released.
For Registration as Casual Taxpayers following procedure needs to be followed by Person
The validity period of GST certificate of registration for casual taxable person shall be valid for a period of ninety days from the effective date of registration. However, the proper officer, at the request of the said taxable person, may extend the validity of the aforesaid period of ninety days by a further period not exceeding ninety days.
Casual Taxable Person are not required to file any Annual return as required by Normal Regular Taxpayer.
Only after adjusting his tax liabilities, a taxpayer becomes eligible to get the refund of any balance of the deposited advance tax by him. A tax can be refunded only after all the returns have been furnished. The refund and balance related things are mentioned in serial no. 14 of the last FORM GSTR-3 return required to be furnished by him (instead of FORM GST RFD 01).