Advance tax for casual taxable person must be calculated after eligible input tax credit; long exhibitions require normal registration. Advance tax for registration of a Casual Taxable Person must be calculated after accounting for due eligible input tax credit; long-running exhibitions cannot be treated as casual taxable persons and require normal registration with allotment letter as proof, without advance tax, and surrenderable after the event. If an Input Service Distributor distributes excess credit in contravention of distribution rules, the excess is recoverable from recipient units with interest and penalty, payable voluntarily via FORM GST DRC-03 or recovered through assessment proceedings using FORM GST DRC-07, and the ISD is liable to general penalty.