GST Compliance – Casual Taxable Person Registration

Registration of Casual Taxable Person (CTP)

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST Act/Rules and GSTN updates.

✍️ Preface

A Casual Taxable Person (CTP) is one who occasionally undertakes supply of goods or services in a taxable territory where they have no fixed place of business. Registration is compulsory for CTPs, even if their turnover is below the threshold. Unlike regular taxpayers, CTPs must deposit advance tax equivalent to estimated liability before registration is approved.

This manual consolidates the law, filing process, timelines, FAQs with statutory basis, and a compliance checklist.

📑 Table of Contents

1. Law Governing CTP Registration

2. Who is a Casual Taxable Person?

3. Step-by-Step Process for CTP Registration

4. Timelines, Validity & Extension

5. FAQs (with Basis)

6. Compliance Checklist (Fillable Format)

⚖️ 1. Law Governing CTP Registration

• Section 24(i), CGST Act, 2017 – Compulsory registration for CTPs, irrespective of turnover.

• Section 27, CGST Act, 2017 – Special provisions for CTP registration and advance tax deposit.

• Rule 13 & Rule 14, CGST Rules, 2017 – Prescribe procedure for registration and advance tax payment.

🎯 2. Who is a Casual Taxable Person?

• Any person who occasionally undertakes transactions in a taxable territory without a fixed place of business.

• Must apply at least 5 days prior to commencement of business.

• Cannot opt for Composition Scheme.

🛠️ 3. Step-by-Step Process for CTP Registration

Part A – Generate TRN

1. Visit www.gst.gov.in → Services > Registration > New Registration.

2. Select Taxpayer as type → State/UT & District.

3. Enter Business Legal Name (as per PAN), PAN, Email & Mobile.

4. Validate OTPs (different for email & mobile) → Generate TRN (valid 15 days).

Part B – Submit Application

1. Login with TRN → Enter OTP.

2. Fill 10 tabs of REG-01: Business Details, Promoters/Partners, Authorized Signatory, Principal Place, Additional Places, Goods/Services (HSN/SAC), State Specific Info, Aadhaar Authentication, Verification.

3. In Business Details tab:

   • Select “Yes” for Are you applying as Casual Taxable Person?.

   • Enter Estimated Turnover and Estimated Net Tax Liability.

   • Click Generate Challan → Provisional GSTIN generated.

   • Make advance tax payment (CGST + SGST/UTGST or IGST, as applicable).

   • ARN issued only after challan is successfully deposited.

4. Upload supporting documents (PAN, place of business proof, authorization, etc.).

5. File with DSC/EVC.

⏰ 4. Timelines, Validity & Extension

• Registration valid for period specified in application or 90 days, whichever earlier.

• One-time extension allowed for another 90 days, if applied before expiry.

• After expiry of extended period, new registration as Normal Taxpayer required if business continues.

• Refund of balance advance tax available at surrender of registration.

❓ 5. FAQs (with Basis)

Q1. Where do I find the option for CTP registration?
In New Registration application – Part A (Taxpayer option) and Part B (Business Details → Casual Taxpayer). (FAQ 1, 2)

Q2. Can CTP opt for Composition Scheme?
No, CTP cannot opt for composition. (FAQ 2)

Q3. When should I apply?
At least 5 days before business commencement. (FAQ 3)

Q4. How long is registration valid?
Specified period or 90 days, whichever earlier. (FAQ 4)

Q5. Can registration be extended?
Yes, once, for 90 days. (FAQ 5)

Q6. What if business continues beyond extension?
Must obtain normal taxpayer registration. (FAQ 6)

Q7. Why do I need to pay challan before approval?
Because law requires advance tax equal to estimated liability. (FAQ 7, 8)

Q8. Can I apply for refund of unused advance tax?
Yes, at surrender of registration. (FAQ 10)

✅ 6. Compliance Checklist (Fillable Format)