Dear Members
Section 2(20) of CGST Act defines casual taxable person.
Please advice on the following examples.
Example 1
Mr. X is a singer and he performs in various states of India. He has no fixed place of business anywhere in India. Now suppose during a FY he performs in 10 states of India, then will he have to take registration in 10 different states as Casual Taxable Person??
Example 2
Mr. Y is registered in Punjab under CGST. He has a place of business in Amritsar. Now just in one case he went to Delhi and sold some of his goods in exhibition in Delhi.
Now will he have to take registration in Delhi as Casual Taxable Person?
That is one normal registration in Punjab and second registration as Casual Taxable Person in Delhi?
regards
Shivani
CAclubindia
