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<\/figure><\/div>\n\n\n\nCasual Taxable Person Registration <\/h2>\n\n\n\n
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<\/a> valid for 90 days. Under this registration, CTP needs to submit estimated tax liability in advance. <\/p>\n\n\n\n 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. <\/p>\n\n\n\n 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: <\/p>\n\n\n\n The casual taxable person needs to file the following GST returns <\/p>\n\n\n\nExtension of Casual Taxable Person Registration <\/h2>\n\n\n\n
Person Not Eligible to Register as Casual Taxable Person<\/strong> <\/h2>\n\n\n\n
Articles made up of leather such as bags, purses, saddlery, harness, garments <\/td> Carved wood products including tableware kitchenware, boxes, decorative work, cases, casks <\/td><\/tr> Carved stone products including statues or statuettes, figures of animals, writing sets, ashtray, candle stand <\/td> Metal statues, images\/statues vases, urns, and crosses of the type used for decoration of metals <\/td><\/tr> Pottery and clay products including terracotta <\/td> Grass, leaf, and reed and fiber products, mats, pouches, wallets <\/td><\/tr> Stone’s decoration work <\/td> Metal bidriware <\/td><\/tr> Woodturning and lacquerware <\/td> Musical instruments <\/td><\/tr> Decorative bamboo products <\/td> Horn and bone products <\/td><\/tr> Utility items made up of bamboo <\/td> Conch shell crafts <\/td><\/tr> Leather footwear <\/td> Bamboo or cane furniture <\/td><\/tr> Papier Mache articles <\/td> Rattan furniture <\/td><\/tr> Textile or handloom products <\/td> Dolls and toys <\/td><\/tr> Handmade shawls, stoles, and scarves <\/td> Folk paintings, Madhubani, patchier, Rajasthani miniature <\/td><\/tr> Textiles hand printing <\/td> Chain switch <\/td><\/tr> Zari thread <\/td> Crewel, Namdar, Gabba <\/td><\/tr> Carpet, rugs, and durries <\/td> Wicker willow products <\/td><\/tr> Textiles hand embroidery <\/td> Toran <\/td><\/tr> Theatre costumes <\/td> Goods or articles made of shoal <\/td><\/tr> Coir products including mats, mattresses <\/td> Metal table and kitchenware including copper and brassware <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n Casual Taxable Person GST Returns <\/h2>\n\n\n\n