Where a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business then such person is required to obtain Casual GST Registration. i.e. Whenever any registered person undertakes some activities in some different states where he does not have fixed place of business then such registered person is liable for casual GST registration in state where he undertakes any transaction.
Registration process for Casual Registration is same as Normal Registration except the following:
- Advance payment is required to be paid on Net Expected Tax Liability. This payment can be done at the time of registration and without advance payment, registration certificate can not be granted
- Address proof will not be required. A letter from Event organiser, hotel, landlord will be sufficient.
- Registration shall be valid for maximum 90 days from the date of registration. A further 90
days extension can be granted on request basis.