Advance tax for casual taxable person must be computed net of eligible input tax credit, affecting registration deposits. Clarifies that advance tax for a casual taxable person must be calculated on the estimated net tax liability after eligible input tax credit, that long running exhibitions beyond the casual period require normal registration with allotment letter as proof and no advance tax at registration, and that excess credit distributed by an ISD is recoverable from recipients (voluntarily via FORM GST DRC 03 or by tax demand proceedings using FORM GST DRC 07), with the ISD also liable to a general penalty.