Casual taxable person registration requires mandatory advance tax deposit before making taxable supplies and pre commencement verification. A casual taxable person who makes taxable supplies where they have no fixed place of business must obtain GST registration (except certain handicraft suppliers subject to a turnover trigger), cannot opt for composition, and must apply at least five days before commencing business, verify PAN, mobile and e-mail, and make an advance deposit of tax equal to the estimated liability; registration is issued electronically after deposit appears in the electronic cash ledger and is valid for the period applied or ninety days, extendable once on payment of additional estimated tax.