New to GST and not sure which registration type applies to you? Start with our GST registration guide.
Who is a casual taxable person under GST?
A casual taxable person is defined in section 2(20) of the CGST Act, 2017: a person who occasionally undertakes transactions involving the supply of goods or services, as principal or agent or in any other capacity, in a state or union territory where they have no fixed place of business.
The everyday examples are an exhibitor at a trade fair in another state, a brand running a pop-up counter in a mall for a month, a contractor executing a two-month installation job out of state, and a caterer or event company working a single wedding season outside its home state.
Registration is compulsory under section 24 whatever your turnover. The ₹40 lakh and ₹20 lakh thresholds in section 22 do not help a casual taxable person, because section 24 overrides them.
The two tests that decide it
- Are the supplies occasional? A one-off event, a season, a single project. Continuous trading from that state is not casual, and needs a normal registration there.
- Do you have a fixed place of business in that state? If you have an office, shop, godown or other fixed place there, you are not a casual taxable person in that state, even if you rarely use it.
Both tests point at the state, not at your home. If you already hold a GSTIN in West Bengal and take a stall at a fair in Karnataka where you have no premises, you are a casual taxable person in Karnataka.
Casual, regular or non-resident: which registration you actually need
Casual registration is temporary and needs money up front. A normal GSTIN in that state is permanent and does not. A non-resident registration is for a person with no fixed place of business anywhere in India.
| Point | Casual taxable person | Regular GSTIN in that state | Non-resident taxable person |
|---|---|---|---|
| Who it is for | Occasional supplies in a state where you have no fixed place of business | Anyone with a fixed place of business or continuing supplies in that state | A person outside India with no fixed place of business in India |
| Legal basis | Sections 2(20), 24, 25(1), 27 | Sections 22, 24, 25 | Sections 2(77), 24, 25(6), 27 |
| Form | GST REG-01 | GST REG-01 | GST REG-09 |
| Advance tax deposit | Yes, equal to estimated liability | No | Yes, equal to estimated liability |
| Validity | Period applied for, or 90 days, whichever is earlier | Until cancelled | Period applied for, or 90 days, whichever is earlier |
| Extension | Once, up to 90 days, in Form REG-11 | Not applicable | Once, up to 90 days, in Form REG-11 |
| Composition scheme | Not allowed | Allowed if eligible | Not allowed |
| Annual return | Not required | GSTR-9 above ₹2 crore | Not required |
| Regikart fee | ₹999 | ₹1,499, or ₹999 under Rule 14A | ₹999 |
If the state is going to be a continuing market for you, a normal GSTIN there is usually cheaper and simpler than repeated casual registrations. See regular GST registration for that route, and non-resident taxable person registration if the supplier is a foreign person or business.
When to apply: the five-day rule
Apply at least five days before you begin business in that state. This is the proviso to section 25(1), and it is the single deadline most exhibitors miss.
Count backwards from the first day you will make a supply, not from the first day of the fair. Setting up a stall is not a supply; selling from it is. If goods will move into the state in advance, plan the e-way bill for the same date.
Five days is a legal minimum, not a comfortable timeline. The advance tax challan must be paid before the registration is granted, so we ask for documents 10 to 12 working days before the event. Our clients usually receive the temporary GSTIN in 5-7 working days once the deposit is paid and the documents are in order.
The advance tax deposit
A casual taxable person must deposit tax in advance, equal to the estimated tax liability for the period applied for, under section 27(2). The deposit is credited to your electronic cash ledger and is then used to pay the tax on your actual sales.
Two points people get wrong:
- It is not a fee. It is your own tax, paid early. Whatever you do not use comes back.
- Eligible input tax credit is taken into account. You estimate output tax on expected sales, reduce it by the credit you expect on stall rent, transport and purchases for the event, and deposit the net figure.
A worked example
Illustrative figures for a 10-day exhibition in another state, goods taxed at 18%:
| Line | Amount |
|---|---|
| Expected taxable sales at the fair | ₹8,00,000 |
| GST on those sales at 18% | ₹1,44,000 |
| Expected input tax credit (stall rent, freight, printing) | ₹19,000 |
| Advance tax to deposit | ₹1,25,000 |
If you actually sell ₹6,00,000, your output tax is ₹1,08,000, you use that much from the cash ledger and the balance is refundable once your returns are filed. If you sell more than you estimated, you pay the extra tax with your GSTR-3B in the normal way.
Estimate carefully. A deposit far below the real liability leaves you paying tax plus interest at 18% a year under section 50(1); a deposit far above it locks up working capital until the refund comes through.
Casual GST registration fee
Our professional fee is ₹999 for casual taxable person registration. There is no government fee for Form GST REG-01. The advance tax deposit is your own tax and is paid to the government, not to us.
| Item | Amount |
|---|---|
| Regikart professional fee, casual taxable person registration | ₹999 |
| Government fee for Form GST REG-01 | No government fee |
| Advance tax deposit | Equal to your estimated tax liability, paid into your electronic cash ledger |
| Government fee for Form GST REG-11 extension | No government fee |
Professional fees exclude GST at 18%. Government fees, where they apply, are paid at actuals to the department and are shown separately. Fees verified on 22 September 2026.
Interest and late fees are not fees for the service. Tax paid late carries interest at 18% a year under section 50(1), and late returns carry the statutory late fee. Both are paid to the government.
What is included
- A check that casual registration is the right route, and not a normal GSTIN in that state
- The advance tax estimate, prepared from your expected sales and input credit
- Form GST REG-01 with the casual taxable person option, and the challan for the deposit
- Replies to any query the officer raises before registration is granted
- The REG-06 certificate with its validity dates, and a calendar of your return dates
- A written note on what to do if the event runs longer than planned
Documents for casual taxable person registration
You need identity and PAN for the business and the signatory, proof of the temporary place of business in that state, bank details and your estimate of turnover for the period.
| Applicant | Documents |
|---|---|
| Sole proprietor | PAN and Aadhaar of the proprietor, photograph, proof of the temporary place of business in the state, bank statement or cancelled cheque, estimated turnover and tax for the period |
| Partnership firm or LLP | Entity PAN, partnership deed or LLP agreement and certificate of incorporation, PAN, Aadhaar and photographs of partners or designated partners, authorisation letter, proof of the temporary place of business, bank details, DSC of the signatory for an LLP |
| Private limited company or OPC | Company PAN, certificate of incorporation, MOA and AOA, board resolution appointing the authorised signatory, PAN, Aadhaar and photograph of that signatory, proof of the temporary place of business, bank details, Class 3 DSC |
| Trust, society or Section 8 company | PAN, registration certificate, trust deed or bye-laws, details of trustees or office bearers, authorisation, proof of the temporary place of business, bank details |
Address proof for an exhibition stall
This is where most casual applications stall. You do not own or rent the venue, so use what the organiser gives you:
- The stall or space allotment letter from the exhibition organiser, on their letterhead, showing your name, the stall number and the event dates.
- The organiser's invoice or receipt for the stall charges.
- A consent letter from the organiser for use of the premises, with their own address proof for the venue where they will give it.
For a project site, use the work order or contract with the site address, plus the owner's consent letter. Keep the name on every document identical to the name on your PAN.
The REG-01 process for a casual taxable person
Casual registration runs in five steps and the deposit sits in the middle of it.
- Estimate. We work out expected sales for the period, the applicable rate after GST 2.0 (main slabs 5% and 18%, with 40% for demerit goods) and the credit you can set off, and fix the deposit.
- REG-01 Part A. PAN, mobile and email are verified and the portal issues a Temporary Reference Number.
- REG-01 Part B. We complete the application as a casual taxable person, declaring the period from and to, the temporary place of business and the estimated turnover and tax.
- Pay the advance tax. The portal generates a challan for the estimated liability. The application is taken up once the deposit is paid.
- Registration granted. The officer grants registration in Form GST REG-06, showing the validity period. Any query raised before that is answered with the document or clarification asked for.
The certificate carries a start date and an end date. Read them before the event: your right to collect GST exists only between those two dates.
Validity and extension through REG-11
A casual registration is valid for the period you applied for or 90 days from the effective date, whichever is earlier. It can be extended once, by up to a further 90 days, under the proviso to section 27(1).
- File Form GST REG-11 before the existing validity expires. There is no extension after the certificate has lapsed.
- Deposit additional advance tax for the extended period along with the application.
- The maximum is 90 plus 90 days. If the work will run longer than that, apply for a normal GSTIN in that state instead and plan the switch before the casual GSTIN ends.
There is no government fee for REG-11. We usually file it a week before expiry so the deposit clears in time.
Returns a casual taxable person files
A casual taxable person files GSTR-1 for sales and GSTR-3B for tax payment, for every tax period inside the validity, and no annual return.
| Return | Purpose | Due date |
|---|---|---|
| GSTR-1 | Invoice-wise outward supplies | 11th of the month after the tax period |
| GSTR-3B | Summary return and payment of tax | 20th of the month after the tax period |
| GSTR-9 | Annual return | Not required for a casual taxable person |
File even a nil return for a month inside the validity where you made no supplies. The refund of your deposit depends on every return for the whole validity period being filed. Our GST return filing service covers these periods, and every due date across GST, income tax and ROC sits in the compliance calendar.
Getting your advance tax back
The balance of your advance tax deposit is refunded after you have filed every return for the entire period the certificate was in force. That condition is in section 54(13) of the CGST Act.
- Close the period. File GSTR-1 and GSTR-3B for each tax period inside the validity, including nil returns.
- Check the ledger. The unused amount shows as a balance in your electronic cash ledger.
- Apply in Form GST RFD-01 for refund of the balance in the electronic cash ledger.
- Track the application and answer any deficiency memo the officer issues.
If you supplied nothing at all during the validity, the whole deposit is refundable on the same terms. For how refund applications are processed, timelines and what officers ask for, see our GST refund service.
Exhibitions and trade fairs, step by step
This is the commonest casual registration we file, so here is the sequence we follow with exhibitors.
| When | What happens |
|---|---|
| 3 to 4 weeks before | Confirm the state, the event dates and expected sales. Decide casual GSTIN or a normal GSTIN in that state. |
| 2 weeks before | Collect the organiser's allotment letter, PAN, Aadhaar, bank proof and the authorisation or board resolution. |
| 10 to 12 working days before | File REG-01 Part A and Part B, pay the advance tax challan. |
| 5 to 7 working days before | REG-06 received with validity dates. Invoice numbering and rates set up. |
| Goods despatch | E-way bill raised for the movement of stock to the venue, and for the return of unsold stock. |
| Event days | Tax invoices issued under the temporary GSTIN, showing the state code of the event state. |
| After the event | GSTR-1 and GSTR-3B filed for each period, then RFD-01 for the unused deposit. |
Unsold stock coming home also moves on an e-way bill. Keep the outward and inward records matched: a mismatch between goods sent and goods sold is the single most common reason a refund gets queried.
Handicraft and handmade goods: the ₹20 lakh relaxation
Casual taxable persons who supply specified handicraft goods, and handmade goods made by craftsmen, get a threshold instead of compulsory registration. They need to register only once aggregate turnover crosses ₹20 lakh, or ₹10 lakh for the special category states other than Jammu and Kashmir.
The relaxation is conditional. The goods must fall in the notified list of handicraft goods, and the supplier must obtain a PAN and generate an e-way bill for the movement. The list is drawn by HSN code, not by description, so check it before assuming it covers what you sell.
Five mistakes that cost exhibitors money
- Applying too late. Less than five days before the first supply, and the application does not fit the rule.
- Selling on a home-state GSTIN. Invoicing an out-of-state fair on your West Bengal GSTIN when the supply happens in Karnataka misstates the place of supply and the tax type.
- Under-estimating the deposit. Tax short-paid carries interest at 18% a year under section 50(1).
- Letting the certificate lapse. REG-11 has to be filed while the registration is still alive.
- Skipping the closing returns. No returns, no refund. The deposit stays in the ledger until every period is filed.
Why Regikart for casual GST registration
Regikart is a CA and CS firm serving 250+ clients from offices in Kolkata (head office), Delhi and Bengaluru. Every casual application is estimated and reviewed by a Chartered Accountant before filing.
- The deposit is calculated, not guessed. We work from your event plan, price list and expected input credit, so you neither short-pay nor lock up cash.
- Fixed fee of ₹999, with no government fee to add and query replies included.
- The whole cycle in one place. The same team can file the event returns, raise the e-way bills, keep your books and handle any GST notice that follows.