TaxTMI 
TaxTMI 
Standard Operating Procedure (SOP) for organizing entertainment/amusement events/ exhibition/mela etc. in NCT of Delhi and registration of Casual Tax Person (CTP)
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.... Delhi directing that all organizers and participants are mandatorily required to obtain registration under section 24(ii) of Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as "DGST Act" in short) as Casual Taxable Person (hereinafter to referred to as "CTP" in short), if not already registered under GST in Delhi. The owners of venue for such events like Hotels/Banquet Halls/Restaurant/Exhibition Halls/Auditoriums/Stadiums/Farm Houses, open spaces, maidan (hereinafter referred to as "Owners of Venue" in short) were also directed to ensure that the organizers shall obtain registration and discharge their liabilities under the GST, without any fail. It was also stated that non-compliance of the provisions of DGST Act will att....
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....e is so liable within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed: Provided that a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business. XXXXXXXXXX (2) A person seeking registration under this Act shall be granted a single registration in a State or Union territory: Provided that a person having multiple places of business in a State or Union territory may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed. (3) A person, though not liable to be registered....
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.... cash ledger of such person and shall be utilized in the manner provided under section 49. 4. In order to safeguard Government Revenue and to have a regular check on these events, organizers of such event or/and the owners of the venue, as the case may be, are hereby jointly and severally directed to ensure the following compliances: i) To obtain registration under GST and discharge liabilities in accordance with law; and ii) Prior-intimation to the Entertainment Branch (Ward-209), Department of Trade & Taxes, Govt. of NCT of Delhi at least 15 days before organizing any such event and also to obtain a No Objection Certificate (NOC). Registration under GST 5. Where the person is already registered under GST in Delh....
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....ures, disclosing following information/details: a) The organizer of event who is roping in other vendors and sub-vendors, for supplying of various services during the event, shall be responsible for the compliances in respect of vendors and sub-vendors so chosen. b) He shall also give details about sponsors of the event (viz. media partner, beverage partner, radio partner, print partner, travel partner etc.) alongwith copies of agreements entered with them. c) In case the organizer is organizing events at a hired venue/place, all information shared with such venue owner/entity will be revealed to the department in permission/NOC letter. Further, any NOC/permissions/permit sought from any other, Govt. agency/depart....
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....rom other source, details may also be provided. d) He shall also disclose method of receiving payments in case of providing foods/beverages/liquors etc. during the event and the name of vendor(s) who took care of such payments. In case, top up cards were sold by charging any initial amount say Rs.50, he shall pay GST @ 18% on the amount so collected towards selling of such cards. He shall inform about the number of top-up cards issued. e) He shall submit details of total number of tickets sold, with and without cover charges, details of liquor sold, sales made through food stalls and complete accounting/details of GST/VAT paid etc. Exempted Events 10. In case, the events are exempted from the purview of GST on accoun....