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Self attested PAN Card of entity (Partnership/Company/LLP)
Self Attested PAN Card of proprietor/partners/directors
Self attested Aadhar Card of proprietor/partners/directors
Self attested address proof of proprietor/partners/directors (Aadhar/passport/Driving License/Voter ID Card
Copy of existing GST registration, if any
Photograph of proprietor/partners/directors in JPEG Format (Max 100KB)
Cancelled cheque or Bank account statement for 3 months
Address proof of place of business (Rent Deed/Lease Deed or NOC from owner, along with utility bill)
Board Resolution/ Authorization Letter for Authorized signatory (for LLP & Company)
Incorporation Certificate of LLP & Company
Partnership deed in case of partnership
DSC of Authorized signatory (in case of LLP & Company)
Valid Indian Mobile numbers of Directors/partners/proprietor
Email id of directors/partners/proprietor
Nature of business (specify top 5 products)
Copy of documents relating to exhibition such as payment receipt for exhibition, booth allocation, consent letter for allotting space for exhibition etc.
CGST Act, 2017 defines “Casual taxable person” as a person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.
Casual taxable persons would find it difficult to maintain a fixed place of business or file GST returns continuously owing to the fact that their business would be seasonal in nature and the business activity being performed in a state where he does not have his usual place of business or residence.
For Example: M/s Artinic is a Surat based Diamond manufacturing unit. It has its registered place of business in state of Gujarat. However, it places its stall in Delhi Jewellery Show in Rajasthan where it also sells its products. In this case, M/s Artinic should take registration as a Casual Taxable Person before participating in jewellery show in Delhi.
To accommodate the unique nature of their business, special provisions have been provided under GST Act for them. All persons classified as casual taxable persons should mandatorily obtain GST registration. There is no threshold limit for registration in case of casual taxable person. Further, the casual taxable person shall apply for GST registration at least 5 days prior to the commencement of business.
Self attested PAN Card of entity (Partnership/Company/LLP)
Self Attested PAN Card of proprietor/partners/directors
Self attested Aadhar Card of proprietor/partners/directors
Self attested address proof of proprietor/partners/directors (Aadhar/passport/Driving License/Voter ID Card
Copy of existing GST registration, if any
Photograph of proprietor/partners/directors in JPEG Format (Max 100KB)
Cancelled cheque or Bank account statement for 3 months
Address proof of place of business (Rent Deed/Lease Deed or NOC from owner, along with utility bill)
Board Resolution/ Authorization Letter for Authorized signatory (for LLP & Company)
Incorporation Certificate of LLP & Company
Partnership deed in case of partnership
DSC of Authorized signatory (in case of LLP & Company)
Valid Indian Mobile numbers of Directors/partners/proprietor
Email id of directors/partners/proprietor
Nature of business (specify top 5 products)
Copy of documents relating to exhibition such as payment receipt for exhibition, booth allocation, consent letter for allotting space for exhibition etc.
Document Verification
Issuance of DSC in case of a Pvt. Ltd. Co./Public Limited Co./LLP
Submission of documents on GST portal
Payment of advance tax on estimated tax liability
Providing GST Registration certificate to you
Casual Taxable persons making supply of specified handicraft goods need to register only if their aggregate turnover crosses Rs. 20 Lakhs (Rs. 10 lakhs for in case of Special Category States). Refer Notification No. 32/2017-CT dated 15th September 2017
A casual taxable person cannot exercise the option to pay tax under composition levy.
The procedure for applying as a casual taxable person is same as that of a normal tax payer. While applying for registration on GST portal, the system asks whether you are applying as a CTP. We will click ‘yes’ in this tab.
CTP Registration Process:
A casual taxable person is required to make an application on GST portal at least 5 days before the commencement of business.
The validity of GST registration as a CTP is the validity as mentioned in the GST registration application or 90 days from the date of registration, whichever is earlier
If any taxpayer seeks an extension in validity period of GST registration as CTP, he shall apply through Form GST REG-11 before the end of original validity period. Along with the request for extension, the taxpayer shall also pay additional advance tax for an amount equal to estimated tax liability for extended period. If proper officer is satisfied, he may grant extension up to another 90 days.
If the business is still not concluded, then the dealer needs to apply for permanent registration in the state as extension cannot be allowed for a second time.
The CTP is eligible for refund of any balance of the advance tax deposited by him after adjusting his tax liability. The balance advance tax shall be refunded at the time of surrender of registration and only after all the returns have been filed. Further, the CTP can also avail ITC in respect of goods and services or both.
In such case, the CTP will have to deposit the extra tax payable on the supplies while filing GSTR-3B. There will be no interest on such extra tax liability if it is deposited within due date as specified u/s 39(7) of CGST Act, 2017.
A casual taxpayer needs to furnish GSTR-1 and GSTR-3B as any other regular tax payer.
However, it shall be noted that the CTP is not required to furnish any annual GST Return.
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