Answer

1. F

   Facts

   A casual taxable person making taxable supplies in a State where they have no fixed place must register at least 5 days before starting business there. An advance deposit of the estimated tax is required.

2. P

   Provisions and law

   • Sec 24, CGST Act 2017Lists persons who must register regardless of turnover, such as inter-State suppliers of goods, casual and non-resident taxable persons, reverse charge payers, e-commerce sellers and operators, and Input Service Distributors, subject to notified exemptions.
   • Rule 8, CGST Rules 2017Part A with PAN, mobile and email OTPs gives a TRN; Part B is filed with documents; acknowledgement in REG-02; risk-flagged applicants may be called for biometric verification.
3. A

   Analysis

   Casual registration is valid for the period applied for, up to 90 days, and can be extended. You estimate tax for the period and deposit it, which is then used against your liability. For a stall expected to sell ₹5 lakh at 18 percent, the deposit is about ₹90,000. Returns must be filed for the period, and any balance can be claimed as refund.

4. C

   Conclusion

   1. 1Get the fair dates and estimate sales at the stall.
   2. 2Apply for casual registration at least 5 days before.
   3. 3Pay the advance tax deposit to get the registration active.
   4. 4File returns for the period and claim refund of any balance.

Selling at an out-of-State fair under your home GSTIN is not allowed.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.