Casual Taxable Person under GST

The casual taxable person (CTP) concept was introduced under GST to cover all those who occasionally supply goods or/and services in the area where he/she is not having a place of business. 

Example: Mr. X, a Diamond dealer having a place of business in Surat, wants to sell his Diamond in an auction in Delhi where he has no place of business. So, Mr. X needs to obtain registration as a CTP in Delhi before selling that Diamond. 

Casual Taxable Person Registration 

Under GST, every person whose aggregate turnover exceeds INR 20 crores needs to obtain GST registration during any financial year. However, there are certain cases when a person needs to obtain GST registration irrespective of their turnover. One such scenario is a casual taxable person where he/she needs to obtain temporary GST registration valid for 90 days. Under this registration, CTP needs to submit estimated tax liability in advance. 

Extension of Casual Taxable Person Registration  

The registration period of the casual taxable person can be extended by furnishing GST REG-11. It shall be noted that such CTP needs to furnish the required GST registration form before 90 days registration period, including advance tax liability for the extended period. Once, casual taxable person files GST REG-11, the proper officer after verifying the form extends the registration period to another 90 days. 

Person Not Eligible to Register as Casual Taxable Person 

Any person who is into supply or making the specified handicraft cannot register as a casual taxable person. If their turnover exceeds the turnover limit, they need to register as a normal taxable registered person under GST. Here is the list of specified handicraft goods: 

Articles made up of leather such as bags, purses, saddlery, harness, garments	Carved wood products including tableware kitchenware, boxes, decorative work, cases, casks
Carved stone products including statues or statuettes, figures of animals, writing sets, ashtray, candle stand	Metal statues, images/statues vases, urns, and crosses of the type used for decoration of metals
Pottery and clay products including terracotta	Grass, leaf, and reed and fiber products, mats, pouches, wallets
Stone’s decoration work	Metal bidriware
Woodturning and lacquerware	Musical instruments
Decorative bamboo products	Horn and bone products
Utility items made up of bamboo	Conch shell crafts
Leather footwear	Bamboo or cane furniture
Papier Mache articles	Rattan furniture
Textile or handloom products	Dolls and toys
Handmade shawls, stoles, and scarves	Folk paintings, Madhubani, patchier, Rajasthani miniature
Textiles hand printing	Chain switch
Zari thread	Crewel, Namdar, Gabba
Carpet, rugs, and durries	Wicker willow products
Textiles hand embroidery	Toran
Theatre costumes	Goods or articles made of shoal
Coir products including mats, mattresses	Metal table and kitchenware including copper and brassware

Casual Taxable Person GST Returns 

The casual taxable person needs to file the following GST returns 

1. GSTR-1: It will contain the details related to outward supplies of goods 
2. GSTR-2A: It will contain the details related to inward supplies of goods 
3. GSTR-3B: It will contain the details related to sales or purchases made during a particular month along with the tax liability. 

However, it shall be noted that a CTP does not have to file any Annual GST Return. 

How Can Casual Taxable Person Claim Refund? 

Any person registered as a CTP can claim a refund of any excess amount deposited as a taxable liability. He or She can apply for the refund in Column No. 14 of the GSTR-3B Form.