Registration of casual taxable person

[Ravikumar Doddi]

Sir,

Applicant holding GST registration in Telangana he want to do exhibition sales in Bangalore for a period 3 days, in such a situation is he liable to take a separate casual taxable person registration in Bangalore for a period of 3 days in a state of Karnataka or on Telangana GST can he do business in Bangalore exhibition. if he takes casual taxable person registration in Karantaka he has to comply with all returns formalities, GSTR 3B, GST1 and to claim for refund. over a period of one year he will participate in exhibition sales more than 10-15 times in 5 states. so is he liable to take 5 registration in 5 states, So it will become more burden to him in return compliance in each state rather than doing business, kindly give your reply with supporting sections and rules

AI Summary

GST Registration Required for Exhibition Sales in Different State Under Section 24 of CGST Act 2017 An individual with GST registration in Telangana plans to conduct exhibition sales in Bangalore for three days and seeks advice on whether separate registration as a casual taxable person is needed in Karnataka. Responses indicate that registration is necessary in each state where business is conducted without a fixed establishment, as per Section 24 of the CGST Act, 2017. Casual taxable persons must register, file returns, and may claim refunds if advance tax exceeds liability. They cannot opt for composition levy and must register at least five days before starting business, with no threshold limit for registration.