SEO Sai Gr. Hosp.
208475 Points
Joined July 2016
As per Model GST law : a ‘taxable person’ is a person who carries on any business at any place in India and who is registered or required to be registered under the GST Act.
Any person who engages in economic activity including trade and commerce is treated as taxable person.
While a person who occasionally supplies goods and/or services in a territory where GST is applicable but he does not have a fixed place/occassion of business. Such a person will be treated as a casual taxable person as per GST.
Casual taxable person may obtain a temporary registration for a period of 90 days (extendable for additional 90 days).