Casual taxable person advance tax must reflect net liability after input tax credit, affecting registration deposits. A casual taxable person must deposit advance tax based on estimated net tax liability after eligible ITC; long-running exhibitions beyond the permissible CTP period require normal registration with the allotment letter as place-of-business proof and no advance tax on such registration; excess credit distributed by an Input Service Distributor in contravention of law is recoverable from recipient units with interest and penalty, collectible voluntarily via FORM GST DRC-03 or by proceedings under assessment provisions using FORM GST DRC-07, and the ISD is liable to a general penalty.