Casual taxable person advance tax calculation must account for eligible input tax credit; extended exhibitions need normal registration. Advance tax for a Casual Taxable Person must be computed after accounting for eligible Input Tax Credit; long exhibitions exceeding the statutory 180-day limit require normal registration with allotment/consent letter as proof and no advance tax at registration. Excess credit distributed by an Input Service Distributor in contravention of law is recoverable from recipients with interest and penalty; recipients may deposit voluntarily via FORM GST DRC-03, or authorities may proceed under assessment provisions using FORM GST DRC-07, and the ISD is liable to penalty.