(A) A casual taxable person is defined u/s 2(20) of the GST Act as follows:
(20) '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;
Such person is not regularly engaged in carrying out the activity of supply of goods or services. He occasionally undertakes the transaction in a taxable territory where he has no fixed place of business. The definition provides that a person shall not have fixed place of business in a particular taxable territory. For example, a person may have a place of business in Maharashtra where his total turnover is Rs. 10 Lakhs. Therefore, he need not obtain registration. But he goes to Surat and sells certain garments to many customers. Such person will be considered as a casual taxable person even if his turnover in Gujarat is only Rs. 75,000 and his aggregate turnover is Rs. 10.75 Lakhs. He will be required to obtain registration in Gujarat by virtue of the provision of the section 24(ii) of the GST Act.
(B) A non-resident taxable person is defined u/s 2(77) of the GST Act as follows:
(77) 'non-resident taxable person' means any 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 will not have fixed place of business in a taxable territory in which he makes supply of goods or services. In case of non-resident taxable person, he should not have fixed place of business in the entire country and not in a particular State as seen above. Normally such person undertakes the business of supply of goods or services through agent. The non-resident taxable person is liable to obtain registration even if his turnover does not exceed Rs. 20 Lakhs or Rs. 10 Lakhs by virtue of the provision of the section 24(v) of the GST Act.
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