Trade fair / exhibition
Sellers participating in expos outside their home state.
- Apply 5 days before event
- Estimated turnover declared
- Advance tax matched to estimate
Casual Taxable Person
Casual GSTIN - for exhibitions, fairs and short campaigns.
A Casual Taxable Person (CTP) occasionally undertakes transactions in a state where they have no fixed place of business - exhibitions, trade fairs, pop-up stores. Registration is temporary and requires advance tax deposit.
Qualified CA / CS partners5-7 working daysBest for: Exhibition vendors, pop-up operators, event sellers
Starting at
₹4,999
Casual Taxable Person
Exhibition vendors, pop-up operators, event sellers
REG-01 with CTP option
Estimated tax advance deposit
Valid for 90 days (extendable)
Extension via REG-11
Timeline
5-7 working days
What it is
Casual Taxable Person, explained in plain English.
Under Section 2(20) of the CGST Act, a casual taxable person undertakes occasional supplies as principal, agent or in any other capacity in a State / UT where they have no fixed place of business. Registration is mandatory at least 5 days before commencing business, valid for 90 days and extendable once.
TL;DR
Selling at an out-of-state exhibition? Apply for CTP at least 5 days in advance, deposit advance tax = estimated liability, run for 90 days. Extend via REG-11.
Key terms
The vocabulary you'll see on the portal.
Advance tax
Estimated tax liability deposited upfront as a condition of CTP registration.
REG-11
Form for extending CTP registration beyond the initial 90 days (one extension allowed).
Validity
90 days from grant, or the period requested - whichever is earlier.
Routes & scenarios
Match the situation to the right fix.
Project-based supply
Short-term contract in another state - construction, events, demos.
- Time-bound engagement
- PAN-linked CTP
- REG-11 extension if needed
The process
Casual Taxable Person - from kickoff to confirmation.
01
Estimate
Likely turnover and applicable rate estimated; advance tax computed.
02
Apply
REG-01 filed with CTP tick; advance tax challan paid.
03
GSTIN issued
Temporary GSTIN granted with start / end dates.
04
File & close
GSTR-1, GSTR-3B and final reconciliation filed; refund of unused advance (if any) tracked.
Documents required
What we'll need from you.
Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.
PAN of business + signatory
Aadhaar of signatory
Address proof of temporary location
Estimated turnover declaration
Bank account details
Authorisation letter / resolution
Casual Taxable Person FAQ
Common questions, answered by partners.
Still unsure if Casual Taxable Person is right for your case? Book a free 20-minute consult - a senior CA / CS will walk you through your specifics.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
Talk to a partner →Yes - one extension up to 90 more days via Form REG-11 with additional advance tax.
Ready when you are
Let's get your Casual Taxable Person sorted this week.
A senior CA / CS will get on a call with you, confirm scope and start the work - usually within 24 hours.