Find
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.
GST
GST registration for casual taxable persons at exhibitions
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Sec 24, CGST Act 2017; Rule 8, CGST Rules 2017
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.
Close
- Get the fair dates and estimate sales at the stall.
- Apply for casual registration at least 5 days before.
- Pay the advance tax deposit to get the registration active.
- File returns for the period and claim refund of any balance.
Selling at an out-of-State fair under your home GSTIN is not allowed.
Connect now
A Savvy replies in minutes.
Fixed price before you pay. Your Savvy is paid only after you accept the work.
General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.