Casual and non-resident taxable persons

Casual taxable person

Someone who occasionally supplies in a state where they have no fixed place of business — e.g. a trade fair, exhibition or seasonal stall.

• Must register at least 5 days before starting business there, regardless of turnover.
• Registration is valid for 90 days (can be extended once by another 90 days).
• Must deposit an advance equal to the estimated tax liability; it is adjusted against actual tax and any balance refunded.
• Files GSTR-1 and GSTR-3B like a regular taxpayer.

Non-resident taxable person (NRTP)

A person or business outside India that occasionally makes taxable supplies in India.

• Registers through an authorised signatory resident in India.
• Pays an advance deposit of estimated tax; registration is for up to 90 days (extendable).
• Files GSTR-5 (due by the 13th of the following month, or within 7 days of the registration ending if earlier).
• Can claim ITC only on goods imported and certain inputs.

Sources

• Central Goods and Services Tax Act, 2017 (as amended)