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    <title>Casual taxable person in GST</title>
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    <description>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.</description>
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      <description>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.</description>
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