Provision regarding Casual Taxable Person

A B Kundu (Professional) (1417 Points)

22 October 2019  

Assessee is in the Garment business and all its showrooms are in West Bengal. Now, it is participating in a Fair that will be held in Delhi. Therefore, it is clear that it has to obtain separate GST Registration as Casual Taxable Person.

Now, the queries are:

1) After obtaining CTP registration, 2 GSTR-1 and 2 GSTR-3B to filed; one for the sales made in WB (i.e., under Normal Registration) and one under CTP. Am I correct?

2) Is it possible to report the sales made in Delhi Fair under GSTR-1 and 3B which are to be filed under Normal Registration?

3) At Delhi Fair, whether CGST and SGST to be charged or IGST?

4) Whether any ITC available in case of CTP?

5) Any other important provision regarding CTP which need to be considered?

 

Thanks