TaxTMI 
TaxTMI 
Providing Information regarding Casual Taxable person {CTP} and Non-Resident Taxable Person {NRTP}.
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....e provisions under Maharashtra Goods and Services Tax Act, 2017('MGST Act') and Maharashtra Goods and Services Tax Rules, 2017('MGST Rules') regarding 'casual taxable person' (hereinafter referred to as CTP) and 'Non-Resident Taxable Person' (hereinafter referred to as NRTP) are explained as under: Part A-Casual Taxable Person Section 2 (20) of MGST Act defines 'casual taxable person' as 'a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business.' Section 2(109) of the MGST Act defines 'taxable territory' as 'the territory to which the provisions of this Act apply.' Rule 5 (1) (a) of the MGST Rules states that a casual taxable person cannot exercise the option to pay tax under composition levy. I. Registration (Section 24 of the MGST Act, 2017) A CTP (except those exempted from obtaining registration by notifications u/s 23(2) of MGST Act) making taxable supply in Maharashtra has to compulsorily obtain registration irrespective of the turnove....
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....n application in FORM GST REG- II shall be submitted by him electronically through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner, before the end of the validity of registration granted to him [MGST rule 15]. The validity period of ninety days can be extended by a further period not exceeding ninety days [MGST sec. 27(1) proviso]. The extension will be allowed only on payment of the amount of an additional amount of tax equivalent to the estimated tax liability for the period for which the extension is sought. As clarified in Trade Circular No.41T of 2018 issued by the Commissioner of State Tax, Maharashtra, in case of long running exhibitions (for a period more than 180 days), the taxable person cannot be treated as a CTP and thus such person would be required to obtain registration as a normal taxable person. While applying for normal registration the said person should upload a copy of the allotment letter granting him permission to use the premises for the exhibition and the allotment letter/consent letter shall be treated as the proper document as a proof for his place of business. In such ....
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....xed place of business or residence in India." NRTP cannot exercise the option to pay tax under composition levy. [MGST rule 5(I)] Registration (Section 24 of the MGST Act, 2017) NRTP making taxable supply in India has to compulsorily obtain registration. There is no threshold limit for registration. NRTP has to apply for registration at least five days prior to commencing his business in India using a valid passport (and need not have a PAN in India.). A business entity incorporated or established outside India, has to submit the application for registration along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.[MGST rule 13(1) 3 proviso)] NRTP has to make an advance deposit of tax in an amount equivalent to his estimated tax liability for the period for which the registration is sought. NRTP is not required to apply in normal application for registration being filed by other taxpayers. A simplified form GST REG-09 is required to be filed. NRTP has to electronically submit an application, along with a self-at....
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.... the said circular shall be equally applicable to a NRTP also. II. Tax Invoice Provisions, about mentioning of HSN on tax invoices, as explained above, in respect of CTP are equally applicable to a NRTP also. 4 III. Input Tax Credit Input tax credit shall not be available in respect of goods or services or both received by a NRTP [MGST sec. 17(5)(f)] but input tax credit on goods imported by him is available. The tax paid by a NRTP shall be available as credit to respective recipients of his supplies. IV. Returns (Section 39(5) of the MGST Act) NRTP shall furnish a return in FORM GSTR-5 electronically through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or these rules.[MGST rule 63] V. Refund (Section 54(13) of the MGST Act): The amount of advance tax deposited by a non-resident taxable person at the time of initial registration/ extension of registration, will be refunded only after the person has furnished all the retu....