{"id":3021,"date":"2017-01-02T14:45:07","date_gmt":"2017-01-02T09:15:07","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=3021"},"modified":"2021-11-13T18:26:31","modified_gmt":"2021-11-13T12:56:31","slug":"frequently-asked-questions-on-gst-law","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/frequently-asked-questions-on-gst-law\/","title":{"rendered":"CASUAL TAXABLE PERSON &#038; NON- RESIDENT TAXABLE PERSON"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d7933780a80\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d7933780a80\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/frequently-asked-questions-on-gst-law\/#CASUAL_TAXABLE_PERSON_AND_NON-_RESIDENT_TAXABLE_PERSON\" title=\"CASUAL TAXABLE PERSON AND NON- RESIDENT TAXABLE PERSON\">CASUAL TAXABLE PERSON AND NON- RESIDENT TAXABLE PERSON<\/a><ul class='ez-toc-list-level-2'><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/frequently-asked-questions-on-gst-law\/#WHAT_IS_THE_POSITION_OF_CASUAL_TAXABLE_PERSON\" title=\"WHAT IS THE POSITION OF CASUAL TAXABLE PERSON \">WHAT IS THE POSITION OF CASUAL TAXABLE PERSON <\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/frequently-asked-questions-on-gst-law\/#WHAT_IS_THE_POSITION_OF_NON-_RESIDENT_TAXABLE_PERSON\" title=\"WHAT IS THE POSITION OF NON- RESIDENT TAXABLE PERSON \">WHAT IS THE POSITION OF NON- RESIDENT TAXABLE PERSON <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/frequently-asked-questions-on-gst-law\/#REGISTRATION_OF_CASUAL_TAXABLE_PERSON\" title=\"REGISTRATION OF CASUAL TAXABLE PERSON\">REGISTRATION OF CASUAL TAXABLE PERSON<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/frequently-asked-questions-on-gst-law\/#REGISTRATION_OF_NON-_RESIDENT_TAXABLE_PERSON\" title=\"REGISTRATION OF NON- RESIDENT TAXABLE PERSON\">REGISTRATION OF NON- RESIDENT TAXABLE PERSON<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/frequently-asked-questions-on-gst-law\/#INPUT_TAX_CREDIT_PROVISIONS\" title=\"INPUT TAX CREDIT PROVISIONS \">INPUT TAX CREDIT PROVISIONS <\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/frequently-asked-questions-on-gst-law\/#IMPORTANT_FORMS_FOR_CASUAL_TAXABLE_PERSON_AND_NON-_RESIDENT_TAXABLE_PERSON\" title=\"IMPORTANT FORMS FOR CASUAL TAXABLE PERSON AND NON- RESIDENT TAXABLE PERSON\">IMPORTANT FORMS FOR CASUAL TAXABLE PERSON AND NON- RESIDENT TAXABLE PERSON<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/frequently-asked-questions-on-gst-law\/#casual_taxable_person\" title=\"casual taxable person\">casual taxable person<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/frequently-asked-questions-on-gst-law\/#Non-resident_taxable_person\" title=\"Non-resident taxable person\">Non-resident taxable person<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/frequently-asked-questions-on-gst-law\/#REFUND_UNDER_CASUAL_TAXABLE_PERSON_AND_NON-_RESIDENT_TAXABLE_PERSON\" title=\"REFUND UNDER CASUAL TAXABLE PERSON AND NON- RESIDENT TAXABLE PERSON\">REFUND UNDER CASUAL TAXABLE PERSON AND NON- RESIDENT TAXABLE PERSON<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1><\/h1>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/CASUAL-TAXABLE-PERSON-NON-RESIDENT-TAXABLE-PERSON.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-11855\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/CASUAL-TAXABLE-PERSON-NON-RESIDENT-TAXABLE-PERSON.jpg\" alt=\"\" width=\"611\" height=\"342\" \/><\/a><\/p>\n<h2><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/CASUAL-TAXABLE-PERSON-NON-RESIDENT-TAXABLE-PERSON1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-11858\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/CASUAL-TAXABLE-PERSON-NON-RESIDENT-TAXABLE-PERSON1.png\" alt=\"\" width=\"641\" height=\"638\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/CASUAL-TAXABLE-PERSON-NON-RESIDENT-TAXABLE-PERSON1.png 563w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/CASUAL-TAXABLE-PERSON-NON-RESIDENT-TAXABLE-PERSON1-300x298.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/CASUAL-TAXABLE-PERSON-NON-RESIDENT-TAXABLE-PERSON1-150x150.png 150w\" sizes=\"(max-width: 641px) 100vw, 641px\" \/><\/a><\/h2>\n<h2><\/h2>\n<h1><span class=\"ez-toc-section\" id=\"CASUAL_TAXABLE_PERSON_AND_NON-_RESIDENT_TAXABLE_PERSON\"><\/span><span style=\"color: #000080;\"><strong><em><u>CASUAL TAXABLE PERSON AND NON- RESIDENT TAXABLE PERSON<\/u><\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<h2><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"WHAT_IS_THE_POSITION_OF_CASUAL_TAXABLE_PERSON\"><\/span><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/CASUAL-TAXABLE-PERSON-NON-RESIDENT-TAXABLE-PERSON1.png\"><span style=\"color: #ff9900;\">WHAT IS THE <\/span><\/a><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/CASUAL-TAXABLE-PERSON-NON-RESIDENT-TAXABLE-PERSON1.png\"><span style=\"color: #ff9900;\">POSITION OF <\/span><\/a><span style=\"color: #ff9900;\"><strong><em><u>CASUAL TAXABLE PERSON <\/u><\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>There is some person in a business who does not do the business regularly and they have done not any fixed place of business.<\/p>\n<p>The GST act provisions and rules are different from them are different from the normal taxpayers under <a href=\"https:\/\/www.caindelhiindia.com\/blog\/application-of-gst-on-contribution-by-rwa-members\/\">GST<\/a>. Even their registration process is also different.<\/p>\n<p>A casual taxable person is the one who occasionally undertakes the transaction. They make the transaction from the place where they have no fixed place of business.\u00a0 They can act as a principal or agent as well.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"WHAT_IS_THE_POSITION_OF_NON-_RESIDENT_TAXABLE_PERSON\"><\/span><span style=\"color: #ffcc00;\"><strong><em><u>WHAT IS THE POSITION OF NON- RESIDENT TAXABLE PERSON <\/u><\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Some persons who is not resident of India and they do not have any place of business in India. But they occasionally undertake transactions temporarily.<\/p>\n<p>They also get registration temporarily like the casual taxable person. The GST act provisions and rules are different from them are different from the normal taxpayers under GST. These are called non-resident taxable persons.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"REGISTRATION_OF_CASUAL_TAXABLE_PERSON\"><\/span><span style=\"color: #ffcc00;\"><strong><em><u>REGISTRATION OF CASUAL TAXABLE PERSON<\/u><\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/CASUAL-TAXABLE-PERSON-.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-11857\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/CASUAL-TAXABLE-PERSON--1024x576.jpg\" alt=\"\" width=\"533\" height=\"301\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/CASUAL-TAXABLE-PERSON--1024x576.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/CASUAL-TAXABLE-PERSON--300x169.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/CASUAL-TAXABLE-PERSON--768x432.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/CASUAL-TAXABLE-PERSON-.jpg 1280w\" sizes=\"(max-width: 533px) 100vw, 533px\" \/><\/a><\/p>\n<ol>\n<li>There is no specific form for the registration of a casual taxable person. They can apply in FORM GST REG-01 for registration.<\/li>\n<li>Permanent Account Number, mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the common portal needs to be declared by them. Mobile number, email is verified by OTP. Permanent Account Number validated by database maintained by the Central Board of Direct Taxes.<\/li>\n<li>After verification, a temporary reference number will be generated mobile number and e-mail address.<\/li>\n<li>By using that reference number the applicant shall electronically fill up the application in Part B of FORM GST REG-01.<\/li>\n<li>Then the casual taxable person needs to mandatory deposit the advance of tax for an amount equivalent to the estimated tax liability.<\/li>\n<li>After depositing, an acknowledgment shall be issued electronically to the applicant in FORM GST REG-02.<\/li>\n<li>The registration certificate shall be issued electronically when the said amount is a deposit in his electronic cash ledger<\/li>\n<li>if the casual taxable person wants to extend the period of registration shown in his application of registration, an application in FORM GST REG-11need to be submitted.<\/li>\n<\/ol>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/CASUAL-TAXABLE-PERSON2.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-11860\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/CASUAL-TAXABLE-PERSON2.png\" alt=\"\" width=\"594\" height=\"465\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/CASUAL-TAXABLE-PERSON2.png 844w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/CASUAL-TAXABLE-PERSON2-300x235.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/CASUAL-TAXABLE-PERSON2-768x601.png 768w\" sizes=\"(max-width: 594px) 100vw, 594px\" \/><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"REGISTRATION_OF_NON-_RESIDENT_TAXABLE_PERSON\"><\/span><span style=\"color: #ffcc00;\"><strong><em><u>REGISTRATION OF NON- RESIDENT TAXABLE PERSON<\/u><\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/NRI-GST-.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-11865\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/NRI-GST-.jpg\" alt=\"\" width=\"511\" height=\"335\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/NRI-GST-.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/NRI-GST--300x197.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/NRI-GST--768x504.jpg 768w\" sizes=\"(max-width: 511px) 100vw, 511px\" \/><\/a><\/p>\n<ol>\n<li>FORM GST REG-09 is filled for registration before 5 days of commencement of business.<\/li>\n<li>a self-attested copy of his valid passport is given at the time of application.<\/li>\n<li>tax identification number or unique number shall be submitted in case the non-resident taxable person is a business entity incorporated or established outside India.<\/li>\n<li>The registration application made by a non-resident taxable person has to be signed by his authorized signatory who shall be a person resident in India having a valid PAN.<\/li>\n<li>Mobile numbers, email needs to be given and they are verified by OTP.<\/li>\n<li>After verification, a temporary reference number will be generated Common Portal.<\/li>\n<li>a non-resident taxable person shall need to deposit the advance of tax for an amount equivalent to the estimated tax liability<\/li>\n<li>The registration certificate shall be issued electronically when the said amount is a deposit in his electronic cash ledger.<\/li>\n<li>if the non-resident taxable person wants to extend the period of registration shown in his application of registration, an application in FORM GST REG-11 needs to be submitted.<\/li>\n<\/ol>\n<h4><span class=\"ez-toc-section\" id=\"INPUT_TAX_CREDIT_PROVISIONS\"><\/span><span style=\"color: #ff00ff;\"><strong><em><u>INPUT TAX CREDIT PROVISIONS <\/u><\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li><strong><em>casual taxable person<\/em><\/strong>s are allowed to take the input tax credit on all inward supplies whether it is inputs, capital goods, and input services.<\/li>\n<li><strong><em>a non-resident taxable person<\/em><\/strong> is allowed to take input tax credit only on the goods imported by them. All the others are blocked under section 17(5).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"IMPORTANT_FORMS_FOR_CASUAL_TAXABLE_PERSON_AND_NON-_RESIDENT_TAXABLE_PERSON\"><\/span><span style=\"color: #ff00ff;\"><strong><em><u>IMPORTANT FORMS FOR CASUAL TAXABLE PERSON AND NON- RESIDENT TAXABLE PERSON<\/u><\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"casual_taxable_person\"><\/span><span style=\"color: #000080;\"><strong><em>casual taxable person<\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>presently only FORM GSTR-1 and FORM GSTR-3B is filled.<\/p>\n<ul>\n<li><strong><em>For registration use the FORM GST REG-01<\/em><\/strong><\/li>\n<li><strong><em>FORM GSTR-1<\/em><\/strong> is given for outward supplies of goods or services before the 10<sup>th<\/sup> day of the following month.<\/li>\n<li><strong><em>Return filling under FORM GSTR-2<\/em><\/strong> is given for inward supplies to be filed after the 10<sup>th<\/sup> but before the 15<sup>th<\/sup> day of the following month.<\/li>\n<li><strong><em>FORM GSTR-3<\/em><\/strong> after the 15<sup>th<\/sup> day but before the 20<sup>th<\/sup> day of the following month.<\/li>\n<li><strong><em>Normally FORM GSTR-3B<\/em><\/strong> is given before the 20<sup>th<\/sup> day of the following month.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Non-resident_taxable_person\"><\/span><span style=\"color: #000080;\"><strong><em>Non-resident taxable person<\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li><strong><em>FORM GST REG-09<\/em><\/strong> is for registration<\/li>\n<li><strong><em>FORM GSTR-5<\/em><\/strong> details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees, etc. within 20<sup>th<\/sup> \u00a0days after the end of a calendar month or within 7<sup>th<\/sup> \u00a0days after the last day of the validity period of the registration, whichever is earlier.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"REFUND_UNDER_CASUAL_TAXABLE_PERSON_AND_NON-_RESIDENT_TAXABLE_PERSON\"><\/span><span style=\"color: #000080;\"><strong><em><u>REFUND UNDER CASUAL TAXABLE PERSON AND NON- RESIDENT TAXABLE PERSON<\/u><\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong><em>casual taxable person<\/em><\/strong> refund is granted for advance tax deposited by him after adjusting his tax liability and when all the returns required in respect of the entire period are furnished. It is given serial no. 14 of the last FORM GSTR-3.<\/li>\n<li><strong><em>non-resident taxable person<\/em><\/strong> -Refund shall be given only when all the returns required in respect of the entire period are furnished. It is given in serial no. 13 of the FORM GSTR -5.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/Return-to-be-filed-by-Non-Resident-Taxable-person.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-11867\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/Return-to-be-filed-by-Non-Resident-Taxable-person.png\" alt=\"\" width=\"566\" height=\"434\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/Return-to-be-filed-by-Non-Resident-Taxable-person.png 488w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/Return-to-be-filed-by-Non-Resident-Taxable-person-300x230.png 300w\" sizes=\"(max-width: 566px) 100vw, 566px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/13782294_755774097859487_275603751253594707_n-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3022\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/13782294_755774097859487_275603751253594707_n-1.png\" alt=\"www.carajput.com;FAQ ON GST\" width=\"960\" height=\"960\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/13782294_755774097859487_275603751253594707_n-1.png 960w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/13782294_755774097859487_275603751253594707_n-1-150x150.png 150w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/13782294_755774097859487_275603751253594707_n-1-300x300.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/01\/13782294_755774097859487_275603751253594707_n-1-768x768.png 768w\" sizes=\"(max-width: 960px) 100vw, 960px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong><em><u>FAQ ON GOODS AND SERVICES TAX\u00a0<\/u><\/em><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Query<\/span>: <\/strong>\u00a0is any threshold limit apply to casual taxable persons and non-resident taxable persons for registration?<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Answer<\/span>: <\/strong>No, there is no threshold limit apply to a casual taxable person and non-resident taxable person for registration.<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Query<\/span>: <\/strong>-composition scheme applies to the casual taxable person and non-resident taxable person?<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Answer<\/span>: <\/strong>No, the composition scheme applies to casual taxable persons and non-resident taxable persons.<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Query:<\/span><\/strong>&#8211; can a casual taxable person and a non-resident taxable person take registration can take registration after the commencement of business?<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Answer<\/span>: <\/strong>No, casual taxable person and non-resident taxable person need registration before the commencement of business.<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Query<\/span>: <\/strong>Please clarify\u00a0what is the taxable event under <a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">GST<\/a>?<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Answer<\/span>: <\/strong>The taxable event under GST shall be the supply of goods and\/or services made for consideration in the course or furtherance of business. The taxable events under the existing indirect tax laws such as manufacture, sale, or provision of services shall stand subsumed in the taxable event known as \u2018supply\u2019.<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Query<\/span>: <\/strong>One of my clients is already registered under Vat law and Service Tax law. Whether he has to obtain fresh registration under <a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">GST law<\/a>?<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Answer<\/span>: <\/strong>No. GSTN shall migrate all such assessees or dealers to the GSTN network and shall issue GSTIN number and password. They will be asked to submit all requisite documents and information required for registration in a prescribed period of time. Failure to do so will result in the cancellation of the GSTIN number. The service tax assessees having centralized registration will have to apply afresh in the respective states wherever they have their businesses.<\/p>\n<p><strong>Read our articles:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/carajput.com\/blog\/e-invoice-mechanism-under-the-gst\/\"><strong>E-Invoice Mechanism under the GST<\/strong><\/a><\/li>\n<li><strong><a href=\"https:\/\/carajput.com\/blog\/blocking-the-e-way-bill-creation-system-if-fails-to-file-gstr-3b-gstn\/\">Blocking\/Unblocking the E-Way Bill creation system if fails to file GSTR-3B: GSTN<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/carajput.com\/blog\/reasons-for-the-movement-of-goods-under-the-gst\/\">Reasons for the Movement of Goods under the GST<\/a><\/strong><\/li>\n<\/ul>\n<p><strong><span style=\"text-decoration: underline;\">Query:<\/span><\/strong><span style=\"text-decoration: underline;\"> \u00a0<\/span>If the appellate or revisional order goes in favor of the assessee, whether a refund will be made<\/p>\n<p>in GST? What will happen if the decision goes against the assessee?<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Answer: <\/span><\/strong>The refund shall be made in accordance with the provisions of the earlier law only. In case any recovery is to be made then it will be made as an arrear of tax under GST.<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Query: <\/span><\/strong>Whether any person, who is not liable to pay<a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\"> GST<\/a> or not liable to get registered himself, can voluntarily get himself registered?<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Answer:<\/span><\/strong><span style=\"text-decoration: underline;\"> \u00a0<\/span>Yes. The person can get himself registered voluntarily even though he is not liable to be registered and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person.<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Query: <\/span><\/strong>Please explain the procedure for registration of a non-resident taxable person?<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Answer: <\/span><\/strong>Every Non-resident taxable person is required to submit an E-application for registration in Form \u2013<a href=\"https:\/\/carajput.com\/gst\/gst-registration.php\">GST REG 10<\/a> at least 5 days prior to commencement of the business. Such person shall be given a temporary identification number by the Common Portal for making an advance deposit of tax under section 19A and the acknowledgment in Form GST REG-2 \u00a0in shall be issued thereafter.<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Query: <\/span><\/strong>If a person, who has taken voluntary registration, can seek cancellation of his registration?<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Answer: <\/span><\/strong>Any person who has taken voluntary registration can also seek cancellation of his registration but not before one year of such registration. There should be a gap period of 1 year from effective registration in case of voluntary registration.<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Query: <\/span><\/strong>Whether a person is eligible for an input tax credit on inputs from the date when he applies for registration or from the date when registration is granted. Please clarify.<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Answer: <\/span><\/strong>The person is eligible for an input tax credit on inputs held in stock and inputs contained in semi-finished or finished goods held in stock from the date when registration is granted.<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Query: <\/span><\/strong>what are included as \u201cPlace of Business\u201d under <a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">GST<\/a> ?<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Answer: <\/span><\/strong>Place of Business includes the following places:-<\/p>\n<p>(a)\u00a0\u00a0Place of ordinary business<\/p>\n<p>(b)\u00a0\u00a0Warehouse, Godown &amp; other places for storage goods or place to provide services<\/p>\n<p>(c)\u00a0\u00a0Place of Maintenance of Books of accounts<\/p>\n<p>(d)\u00a0\u00a0Place of any agent conducting the business<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Query<\/span>: <\/strong>Sir if a person is operating in two different states, with the same PAN, Can he obtain a single Registration under GST?<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Answer<\/span>: <\/strong>No, every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST.<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Query<\/span>:<\/strong> \u00a0Is there any provision for a taxable person to pay tax on a provisional basis under <a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">GST<\/a> law?<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Answer<\/span>:\u00a0<\/strong>Yes, a taxable person can make payment on a provisional basis but only after the permission of the Proper Officer &amp; only in such cases where he is unable to determine:<\/p>\n<ol>\n<li>a) the value of goods or services to be supplied by him, or<\/li>\n<li>b) determine the tax rate applicable to the goods or services to be supplied by him.<\/li>\n<\/ol>\n<p><strong><span style=\"text-decoration: underline;\">Query<\/span>:\u00a0<\/strong>Whether an agreement to supply goods at future date can be considered as a contract of supply for the purpose of GST? How will hire purchase transactions to be treated?<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Answer<\/span>:\u00a0<\/strong>The definition of \u2018supply\u2019 in Model GST law includes all forms of supply of goods made or agreed to be made for consideration. Thus, an agreement of supply at a future date will constitute an agreement of supply of goods.<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Query<\/span>: <\/strong>Can a taxpayer use a digital signature in the <a href=\"https:\/\/carajput.com\/gst\/gst-registration.php\">GSTN registration<\/a>?<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Answer<\/span>:<\/strong> \u00a0Taxpayers have the option to sign the submitted application using valid digital signatures (if the applicant is required to obtain DSC under any other prevalent law then he will have to submit his registration application using the same). For those who do not have a digital signature, alternative mechanisms will be provided in the GST Rules on Registration.<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Query<\/span>: <\/strong>A person has one place of business in Delhi with a turnover of Rs. 13 lakhs and other places of business in Manipur with a turnover of Rs 4 lakhs. What would be the threshold limit in this case for registration?<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Answer<\/span>:<\/strong>\u00a0In this case, the person\u2019s aggregate turnover in the state of Delhi will be Rs. 17 lakhs (i.e. Rs 13 + Rs 4 lakhs) which is less than the threshold limit of Rs 18 lakhs. Thus he is not liable for registration in Delhi. But he is liable for registration in Manipur as the aggregate turnover exceeds the threshold limit of Rs 9 lakhs.<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Query<\/span>: <\/strong>What is the difference between Annual returns &amp; Final returns?<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Answer<\/span><em>:<\/em><\/strong><em>\u00a0<\/em>Yes, an Annual Return has to be filed by every taxable person who is registered and paying tax as per the normal or compounding scheme. Final Return has to be filed only by those registered taxable persons who have applied for cancellation of registration. This has to be filed within three months of the date of cancellation or the date of cancellation order.<\/p>\n<p>We look forward to your valuable comment www.carajput.com<\/p>\n<p>FOR FURTHER QUERIES CONTACT US:<\/p>\n<p>W:\u00a0<a href=\"https:\/\/carajput.com\/\">www.carajput.com\u00a0<\/a>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0E: <a href=\"https:\/\/carajput.com\/\">singh@carajput.com<\/a><\/p>\n<p>T: 9-555-555-480<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CASUAL TAXABLE PERSON AND NON- RESIDENT TAXABLE PERSON WHAT IS THE POSITION OF CASUAL TAXABLE PERSON There is some person in a business who does not do the business regularly and they have done not any fixed place of business. The GST act provisions and rules are different from them are different from the normal &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[172,1],"tags":[2210,2219,2218,2215,2209,2223,2214,2216],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/3021"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=3021"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/3021\/revisions"}],"predecessor-version":[{"id":18778,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/3021\/revisions\/18778"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=3021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=3021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=3021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}