Casual taxable person advance tax calculation must account for eligible input tax credit, affecting registration deposits. A casual taxable person must deposit advance tax calculated on the estimated net tax liability after deducting eligible input tax credit as indicated in FORM GST REG 1; long-running exhibitions beyond the casual registration period must obtain normal registration with the allotment/consent letter as proof of place of business and are not required to pay advance tax for that registration and may surrender it after the exhibition. Excess credit distributed by an Input Service Distributor in contravention of rules is recoverable from recipients with interest and penalty; recipients may voluntarily remit via FORM GST DRC 03, otherwise recovery proceedings under the Act using FORM GST DRC 07 may be initiated, and the ISD remains liable to a general penalty.