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Casual taxable person please help

Ankush (Student) (1309 Points)

29 November 2020

my company conducts corporate training programmes which require me to do hotel bookings in different states. I'm unable to take input credit for the hotel bills.

can I register as casual taxable person in the state where I'm conducting the event to claim gst input.

what document will be required from the hotel to do the casual taxable registration?

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3 Replies

sabyasachi mukherjee (26185 Points)
Replied 29 November 2020

You cannot take input credit unless the following
conditions are fulfilled:
1 gst number
2. bill must be in your companys name.

Vijayprakash P (1313 Points)
Replied 29 November 2020

Casual Taxable person person means a person who occasionally undertake 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. He is required to take temporary registration in the state of place of supply. However, the registration procedure is different. Certificate of registration to a casual taxable person will be valid for a period of 90 days and the designated officer can further extend this period by 90 days, provided reasonable cause by a taxable person. A casual taxable person can make taxable supply only after obtaining the certificate oa registration. The casual taxable person is required to make an advance deposit of tax in an amount equivalent to the estimated tax liability for the period for which registration is sought. The amount deposited by the casual taxable person will be credited in to the electronic cash ledger of the persons and will subsequently be adjusted agaist the tax liability.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 30 November 2020

Dear Ankush
Thats fine,.... you can obtain casual Registration but only to claim the ITC on hotel bill (rental) whether it's feasible.
CTP is required to make the advance deposit of GST , based on an estimation of Tax Liability.

So you need to pay GST on every CTP Registration & need to file return each such Registration , Moreover if the advance deposit is more then the output tax liability need to furnish application for refund.

In short I mean to say , that you would be needing extra working capital & work force to manage it.