Casual taxable person

364 views 24 replies

rohit

none

186 Points Joined May 2008

As per Section 2(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

My Question is, if I am located in U.P. and purchase Goods from Delhi and Sale Goods to buyers in Rajasthan and Haryana,

Whether I need to take registration in Delhi, Rajasthan and Haryana?

Replies (24)

Sheetal Bansal

Article assistant

32 Points Joined August 2014

u have to take registration in Rajasthan and haryana as supply made from there ......but if in these state there is no fixed place of business and u have to make sale only once then u have to take registration as a casual taxable person in that state.

Lekhu Nyoliwala

92 Points Joined May 2017

CTP will not be applicable in your case if you get the goods in UP. Dispatch the goods from UP to Rajssthan/Haryana. Charge IGST on such supplies and pay the liabilty using IGST paid against purchase from Delhi

Guest

Hi Rohit, My this video will clear your doubt https://youtu.be/r1i_ekjAvsA

Jayesh Doshi

Self

177 Points Joined March 2014

please guide me If M from Maharashtra gets order from K of Karnataka & M purchase those goods from G of Gujarat, send this goods directly from Gujarat to Karnataka. please explain who 'll levy the GST to whom ? whether M can directly despatch the material from gujarat as he is not registered there he is registered under GST in Maharashtra. please reply.

Jayesh Doshi

Self

177 Points Joined March 2014

Sir, currently this trasaction is covered u/s 6(2) of CST Act, 1956. My confusion is under GST Act whether G of Gujarat can levy IGST to M of Maharashtra ? As goods were never entered in the state maharashtra its directly despatched to K of Karnataka. Who will issue E-Way Bill to whom ? please guide.

Jayesh Doshi

Self

177 Points Joined March 2014

Is it necessary for M of Maharashtra to get registration in state of Gujarat in such case ?
please reply.

rohit

none

186 Points Joined May 2008

Jayesh,

Already replied to your query in another thread.

Jayesh Doshi

Self

177 Points Joined March 2014

Thanks sir, want to confirm whether M is required to be registered in state of Gujarat ?

Jayesh Doshi

Self

177 Points Joined March 2014

sir, If M of Maharashtra purchases goods from G of Gujarat & instruct the G to deliver the same goods to L of Gujarat. what 'll be the taxability of M & G ? which Tax M & G has to levy ? SGST, CGST or IGST ? Whether M is reqired to get himself registered in state of Gujarat ? please reply.
Thanks in advance.

rohit

none

186 Points Joined May 2008

M is making purchase from G.

M is making sale to K.

There is requirement for mandatory requirement for interstate supply.

If M undertakes any activity in Gujrat then he is required to take registration in Gujrat. But though M is making purchases from G, He is doing so from Maharastra.

Two sale transactions (supply) G to M and M to K so two diffrent invoices. In invoice of G to M"address of delivery" will be of K.

Delivery is different from supply (Gujrat to Karnataka).

rohit

none

186 Points Joined May 2008

rohit

none

186 Points Joined May 2008

rohit

none

186 Points Joined May 2008

Jayesh Doshi

Self

177 Points Joined March 2014

Thanks sir, in another case If M of Maharashtra purchases goods from G of Gujarat & instruct the G to deliver the same goods to L of Gujarat. what 'll be the taxability of M & G ? which Tax M & G has to levy ? SGST, CGST or IGST ? Whether M is reqired to get himself registered in state of Gujarat ? please reply.
Thanks in advance.