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<h1>Casual Taxable Person classification affects registration, return filing and input tax credit entitlements under GST.</h1> A Casual Taxable Person is an occasional supplier in a State/UT where they have no fixed place of business, normally has a PAN, must act in the course or furtherance of business, registers via GST REG-01, files standard returns and may claim ITC on all inward supplies. A Non-resident Taxable Person undertakes occasional supplies without residence or fixed place of business in India, often lacks PAN (may register as casual if PAN exists), registers via GST REG-10, files GSTR-5 and can claim ITC only for imports of goods or services.
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