https://www.taxtmi.com/acts?id=24348 A Casual Taxable Person is an occasional supplier in a State/UT where they have no fixed place of business, normally has a PAN, must act in the course or furtherance of business, registers via GST REG-01, files standard returns and may claim ITC on all inward supplies. A Non-resident Taxable Person undertakes occasional supplies without residence or fixed place of business in India, often lacks PAN (may register as casual if PAN exists), registers via GST REG-10, files GSTR-5 and can claim ITC only for imports of goods or services. en-us Mon, 03 Apr 2017 14:36:34 +0530 Mon, 03 Apr 2017 14:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24348 A Casual Taxable Person is an occasional supplier in a State/UT where they have no fixed place of business, normally has a PAN, must act in the course or furtherance of business, registers via GST REG-01, files standard returns and may claim ITC on all inward supplies. A Non-resident Taxable Person undertakes occasional supplies without residence or fixed place of business in India, often lacks PAN (may register as casual if PAN exists), registers via GST REG-10, files GSTR-5 and can claim ITC only for imports of goods or services. Act-Rules Bills Mon, 03 Apr 2017 14:36:34 +0530 https://www.taxtmi.com/acts?id=24348