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As per the GST Act, a casual taxable person is required to obtain GST registration if they make a taxable supply, even if it's a one-time or occasional supply. However, if the casual taxable person is making a supply of exempted goods, they are not required to take GST registration as a casual taxable person. GST Act Reference - *Section 24 of the CGST Act, 2017*: Specifies the persons liable for registration, including casual taxable persons. - *Section 2(14) of the CGST Act, 2017*: Defines "casual taxable person" as 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.
Exempted Goods - *Schedule III of the CGST Act, 2017*: Lists the goods and services that are exempt from GST. - *Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017*: Specifies the exemptions from GST for various goods and services. In summary, if the casual taxable person is making a supply of exempted goods, they are not required to take GST registration as a casual taxable person.
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