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    <title>Registration of casual taxable person</title>
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    <description>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.</description>
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    <pubDate>Thu, 08 Mar 2018 19:02:27 +0530</pubDate>
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      <description>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.</description>
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      <law>GST</law>
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