Advance tax for casual taxable persons must be calculated after accounting for eligible input tax credit under GST. A casual taxable person must deposit advance tax based on estimated net tax liability after accounting for eligible input tax credit. Long-running exhibitions exceeding the short-term threshold require normal registration with allotment letters as business proof and no advance tax for registration. Where an Input Service Distributor distributes excess credit contrary to rules, excess credit is recoverable from recipients with interest and penalty; recipients may voluntarily remit via the prescribed form or face recovery proceedings, and the ISD is additionally liable to a general penalty.