Casual taxable person advance tax must be computed after accounting for eligible input tax credit, not on gross liability. Advance tax for a casual taxable person must be calculated after considering due eligible input tax credit since FORM GST REG-1 seeks estimated net tax liability. Long exhibitions beyond the casual registration period require regular registration with the allotment letter as proof of place of business and no advance tax for registration; registration may be surrendered after the exhibition. Excess credit distributed by an Input Service Distributor must be recovered from recipients with interest and penalty; recipients may pay via FORM GST DRC-03 or face proceedings and FORM GST DRC-07, while the ISD is also liable to a general penalty.