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

Casual taxable person registration required for out of state supplies; advance tax deposit and specified GST returns compulsory.
A supplier without a fixed place of business who makes taxable supplies at a temporary venue in another state must obtain separate casual taxable person registration in that state, with no threshold exemption. Registration uses the normal registration form, requires an advance deposit of estimated tax before the certificate is issued, and prohibits composition levy. The temporary certificate is valid for the specified short period (with possible extension on additional advance deposit). Casual registrants must file the prescribed periodic returns and may claim refund of any excess advance after filing all returns for the registration period.