Casual Taxable Person

Casual taxable person means a person who supplies taxable goods or services occasionally in a taxable Territory "where he does not have a fixed place of business". Registration Validity is 90 days.

But cant he make supply from the state where he has a fixed place of business and charge IGST ?

good clarification

Good Evening Ma'am

The term "REGISTERED PERSON" means a person who is registered under Section 25 of the CGST Act 2017 but does not include a person having a Unique Identity Number.

The term "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.

Casual Taxable Person usually does not have a FIXED PLACE OF BUSINESS whereas a Normal Registered Person has a Fixed Place of Business.

Incase a Normal Registered Taxable Person does "INTER STATE OUTWARD SUPPLY", then he needs to charge IGST.

But since Casual Taxable Person does not have any principal/fixed place of business and occasionally undertakes a Transaction involving Supply of Goods or Services, he needs to obtain a Registration in the state where he does business and accordingly collect CGST & SGST. His Registration Certificate is valid for a maximum period of 90 days in accordance with the provision of Section 27 of the CGST Act 2017.

For example : Persons going interstate for Exhibition, etc.

CASUAL TAXABLE PERSON DOES NOT HAVE A FIXED PLACE OF BUSINESS.

Warm Regards.