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of <h1>Understanding Casual vs. Non-Resident Taxable Persons under CGST/SGST Act: Registration & ITC Rules Explained</h1> Casual and non-resident taxable persons are defined under the CGST/SGST Act. A casual taxable person occasionally engages in transactions within a state or UT without a fixed business location and must have a PAN number. They use the standard registration form GST REG-01, file regular GSTR-1, GSTR-2, and GSTR-3 returns, and can claim ITC on all inward supplies. Conversely, a non-resident taxable person, without a fixed business residence in India, may not have a PAN, uses GST REG-10 for registration, files GSTR-5 returns, and can claim ITC only on imports.
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