If you occasionally supply goods or services in a state where you have no fixed place of business — a trade fair, an exhibition, a seasonal stall — you are a casual taxable person, and you must take a temporary GST registration there before you start. It is time-bound and involves an advance tax deposit, so it needs to be arranged in good time.
Who is a casual taxable person
A casual taxable person (CTP) is someone who occasionally undertakes taxable supplies in a state or union territory where they have no fixed place of business — the classic examples being a business from Gujarat selling at an exhibition in Delhi, a trade fair in Mumbai, or a seasonal event in another state. Because there is no permanent presence, the normal registration does not cover it, and a special temporary registration is required.
How casual registration works
A CTP must register at least a few days before starting the activity, generally cannot use the normal threshold exemption, and makes an advance deposit of the estimated tax to obtain a temporary registration valid for a limited period (typically up to 90 days, extendable once). The registration is tied to the event and the period, and returns for it must be filed accordingly. Timing is everything — leave it too late and the event starts before the registration is live.
The advance deposit and returns
The advance tax deposit is based on your estimated liability for the event and is adjusted against the actual tax on your supplies; any excess can be refunded. We estimate it sensibly so you neither block excess cash nor fall short, obtain the temporary registration in time, and file the required returns for the period so your casual activity is fully compliant.