Casual taxable person registration: advance tax based on net tax after input tax credit, with ISD recovery rules. Advance tax for a casual taxable person must be calculated on the estimated net tax liability after accounting for eligible input tax credit, as the registration form seeks net liability. Long-running exhibitions beyond the statutory casual registration period require normal registration with allotment/consent letter as place-of-business proof and no advance tax for registration; such registration may be surrendered post-exhibition. Excess credit distributed by an Input Service Distributor may be recovered from recipients with interest and penalty, recoverable voluntarily via FORM GST DRC-03 or enforced through assessment proceedings using FORM GST DRC-07; the ISD is also liable to a general penalty.