Casual taxable person in GST

Casual taxable person registration: mandatory GST registration and advance tax deposit required before commencing supplies.

A casual taxable person must register for GST before commencing supplies where no fixed place of business exists; registration follows electronic validation of PAN, mobile and e-mail, submission of FORM GST REG-01 and an advance deposit of tax equivalent to the estimated net tax liability. The registration certificate is valid for the requested period or ninety days and may be extended upon electronic application and payment of additional estimated tax. Casual persons must file outward-supply details in FORM GSTR-1 or use IFF as allowed, and discharge liabilities in FORM GSTR-3B; refunds of unused advance deposit require all returns to be filed and are processed via the last GSTR-3B.