Section 2(20) - Definition of "casual taxable person" under CGST Act
2(20).1 Definition of Casual Taxable Person [CTP]
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Section 2(20) “Casual Taxable Person” means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State/UT where he has no fixed place of business; |
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There may be case where a person has a registered business in some State in India, but wants to effect supplies from some other State in which he does not have any fixed place of business. Such person needs to register in the State from where he seeks to supply as a ‘casual taxable person’ |
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Krishnadev & Co., engaged in supplying taxable goods, is registered in Rajasthan. It wishes to participate in a 5 days’ business exhibition being held in Delhi. However, it does not have a fixed place of business in Delhi. In this case, Krishnadev & Co. has to obtain registration as a CTP in Delhi. |
Question-1 [ICMAI-F-D19-1(i)-2]
Choose the correct answer
The term ‘casual taxable person’ includes
(A) a person occasionally supplying goods or services or both in a State/UT where he has no fixed place of business;
(B) a person occasionally supplying goods or services or both in a State/UT where he has fixed place of business;
(C) Both (A) and (B);
(D) None of the above
Question-1A [ICSI-P-D19-O- 3b(ii)-2]
Explain the terms “Casual Taxable Person” in the context and with reference to the provisions contained under the CGST Act, 2017.
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