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Casual registration under gst

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Dipjyoti Majumdar

CA in service & CS. dipmaj@

3515 Points Posted on 23 November 2022

A private limited company has no gst registration because the company provides exempted service. Now the company needs one inter state sale of used machinery of Rs.50 lakhs.

How the company will sell the machinery. Can it be done by casual gst registration or normal gst registration? Please guide.

Regards,

Replies (5)

Quick Summary

A private limited company, currently exempt from GST due to providing only exempted services, needs to sell used machinery interstate for Rs. 50 lakhs. The discussion explores whether a casual GST registration or a regular GST registration is appropriate for this one-off inter-state sale. The consensus leans towards a regular GST registration being necessary for such interstate supplies, as 'casual registration' isn't a standard term, and it's typically for short-term business activities.

Jayasurya B

CA Finalist

172 Points Posted on 23 November 2022

I think normal registration is sufficient to get into these kind of inter state supplies.

sabyasachi mukherjee

Profession

28261 Points Posted on 23 November 2022

There are two types of registration :
1. regular
2. composition scheme.
There is no terminology called casual.

CA Amit Rathore

Chartered Accountant

145 Points Posted on 24 November 2022

Casual taxable person whose sale the goods or service for below 90 days other wise regular registration no will be applicable

in your case u need to apply regular gst registration if u want to make inter state supply

Regards

Amit Rathore
www.rathoretaxconsultant.com