CLARIFICATION OF ISSUES RELATED TO CASUAL TAXABLE PERSON AND RECOVERY OF EXCESS ITC DISTRIBUTED BY AN INPUT SERVICE DISTRIBUTOR

Casual taxable person advance deposit must reflect net tax after eligible ITC; ISD excess ITC recoverable from recipients.

Advance tax deposit for a casual taxable person must be calculated after deducting eligible input tax credit; long-running exhibitions beyond 180 days require normal registration with allotment letter proof and are not eligible for casual registration; excess input tax credit distributed by an Input Service Distributor must be recovered from recipients with interest and penalty, recoverable voluntarily via the prescribed deposit form or through tax recovery proceedings if not voluntarily paid, and the ISD is separately liable to a general penalty.