Casual Taxable Person Registration Under GST in India

Cross-State business activity is unavoidable for exhibitors at IITF Pragati Maidan, jewellery vendors at Bangalore trade fairs, food and beverage stalls at the Sonepur Mela in Bihar, decor and event firms running festivals in Hyderabad, civil contractors mobilising for a 60 day project site in Tamil Nadu, and SaaS firms demonstrating at India Mobile Congress. Each of these creates a tax point in a State where the supplier has no fixed place of business - and triggers Section 24(ii) compulsory registration as a Casual Taxable Person under Section 27 of the CGST Act, 2017.

Patron Accounting LLP handles end to end Casual Taxable Person registration - estimation of advance tax under Section 27(2), filing of Form GST REG-01 in the host State, deposit of advance tax through the GST challan, monitoring of the 90 day validity, Form GST REG-11 extension where the event runs longer, filing of GSTR-1 and GSTR-3B during the validity window, and recovery of unutilised advance tax through Form GST RFD-01 after surrender or expiry.

Content is reviewed quarterly for accuracy.

Casual Taxable Person registration is mandatory whenever a supplier makes a taxable supply in a State or UT where it does not have a fixed place of business, regardless of turnover.

Who Must Register as a CTP

• Exhibitors at trade fairs and expos in another State (IITF Pragati Maidan, Auto Expo Greater Noida, Aero India Bengaluru)
• Festival, mela and event vendors (Sonepur Mela Bihar, Surajkund Mela Haryana, Pushkar Fair Rajasthan)
• Civil contractors mobilising for a temporary site or project in another State for 60 to 180 days
• Event management and decor firms running weddings, concerts or corporate events in another State
• Food and beverage stalls travelling across State borders for limited-day operations
• SaaS and IT firms demonstrating at India Mobile Congress, Convergence India, NASSCOM events
• Pop-up retail and brand activations in another State for a specified campaign window
• Consultants delivering on-site project work outside their home State

Section 24(ii) Compulsory Registration

Section 24(ii) mandates registration as a Casual Taxable Person regardless of the threshold limits in Section 22 (Rs 20 lakh for services in normal States; Rs 40 lakh for goods; Rs 10 lakh and Rs 20 lakh in special category States). Even a one day exhibition stall generating Rs 5,000 of taxable supply requires a CTP GSTIN if it is in a State where the supplier has no fixed place of business.

Key Pre-Conditions

• Apply at least 5 days before commencement of business under the first proviso to Section 25(1)
• Estimate tax liability for the period of registration and arrange the advance tax under Section 27(2)
• Make taxable supplies only after receiving the registration certificate (Section 27(1))
• Issue a tax invoice for each supply where the value exceeds Rs 200
• Cannot opt for the composition scheme under Section 10 - CTPs are excluded by design

Special Exemption - Handicraft Suppliers

Notification 32/2017-Central Tax dated 15 September 2017 (read with subsequent notifications) exempts casual taxable persons making inter-State taxable supplies of specified handicraft goods from compulsory registration up to an aggregate turnover of Rs 20 lakh (Rs 10 lakh in special category States), provided they have a PAN and generate the e-way bill. This narrow exemption is regularly invoked by craft cluster artisans.

Documents are uploaded on the GST common portal in PDF or JPEG, up to 1 MB each.

Identity and Constitution

• PAN of the business (proprietor PAN for proprietorship; entity PAN for company, LLP, partnership)
• Aadhaar of the authorised signatory (name must match PAN)
• Photograph of the authorised signatory
• Certificate of incorporation, partnership deed or LLP agreement (entity-based businesses)

Proof of Temporary Activity in Host State

• Exhibition or trade fair booking confirmation, with stall number and date range
• Work order or letter of intent from the project client for site-based projects
• Vendor allotment letter from the festival or mela organiser
• Lease or rent agreement for any temporary office or store in the host State

Bank and Authorisation

• Cancelled cheque or bank statement first page of the business account
• Letter of authorisation or board resolution appointing the authorised signatory
• Address proof for the principal place of business in the host State (NOC plus electricity bill or allotment letter)

Advance Tax Working

• Estimated taxable supply for the registration period (sales projection)
• HSN or SAC mapping with GST rates
• Expected Input Tax Credit on inputs and services to be procured locally
• Net advance tax computation under Section 27(2) of the CGST Act, 2017

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free Casual Taxable Person Registration consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

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In FY 2025-26, Patron Accounting filed 78 Casual Taxable Person registrations across IITF Pragati Maidan, Aero India Bengaluru, India Mobile Congress, Surajkund Mela Haryana and multi-State festival circuits. 100 percent received the Form GST REG-06 certificate within 7 working days of REG-01 submission, with an average advance tax refund cycle of 54 days against the 60 day portal benchmark.

With offices in Pune, Mumbai, Delhi and Gurugram, Patron Accounting serves businesses across India both in-person and remotely. See our GST registration support in Delhi for local assistance.

CTP registration often comes alongside other GST and registration work. Patron also handles:

• GST Services - the complete GST services hub covering registration, returns, ITC, refunds, notices and audits.
• GST Registration - the standard route for continuous business.
• GST Returns - including GSTR-1, GSTR-3B and GSTR-9.
• GST Refund - applications under Section 54 and Section 27(3).

We also handle GST Registration under Rule 14A for small B2B taxpayers, GST Registration Amendment via Form REG-14, and GST Registration Cancellation via Form REG-16 plus GSTR-10, as part of the same registration lifecycle.

Governing Act and Rules: Central Goods and Services Tax Act, 2017 read with the Central Goods and Services Tax Rules, 2017 and the corresponding State or Union Territory GST Acts and Rules.

Penalty exposure: making taxable supplies as a Casual Taxable Person without registration in the host State violates Section 25(1) and exposes the supplier to a general penalty under Section 122 of up to Rs 10,000 or an amount equal to the tax evaded, whichever is higher. The customer in the host State may also face Input Tax Credit denial under Section 16(2) where the invoice does not carry a valid CTP GSTIN. Late filing of GSTR-1 and GSTR-3B during the certificate period attracts late fee under Section 47 at Rs 100 per day under CGST plus Rs 100 per day under SGST or UTGST.

Authoritative references: the GST common portal, Section 27 of the CGST Act, 2017 (CBIC Tax Information), and India Code (CGST Act and Rules).

The first proviso to Section 25(1) of the CGST Act, 2017 mandates application at least 5 days before commencement of business. Making any taxable supply without the certificate exposes the supplier to a Section 122 penalty of up to Rs 10,000 or tax evaded, whichever is higher, and to ITC denial for the customer.

The 90 day clock starts from the effective date of registration; the Form GST REG-11 extension must be filed BEFORE the original expiry. Plan filing at least 7 working days before the event start date.

Casual Taxable Person Registration under Section 27 of the CGST Act, 2017 is the prescribed route for any business making occasional supplies in a State or Union Territory where it has no fixed place of business. The registration is compulsory under Section 24(ii) regardless of turnover, requires an advance tax deposit under Section 27(2), runs for a maximum of 180 days, and entitles the holder to a refund of unutilised advance tax through Form GST RFD-01 once compliance is closed.

Patron Accounting LLP, a CA and CS led firm with 15+ years of experience across Pune, Mumbai, Delhi and Gurugram, handles end to end CTP filings - advance tax estimation, REG-01 in the host State, monthly GSTR-1 and GSTR-3B, REG-11 extensions, RFD-01 refunds and surrender.

For continuous operations, move to standard GST Registration, keep your filings clean with our GST Returns service, and recover excess deposits through our GST Refund support.