casual taxpayer


A casual taxpayer is a person who occasionally undertakes business transactions in a state/Union Territory where he/she has no place of business.

registration of casual taxpayer

the registration as ‘casual taxpayer’ will be valid for 90 days. A tax payer will also have the option to extend the registration duration once for a maximum of 90 days before the expiry of the initial period for which registration was granted. “A taxpayer must go for registration as casual taxpayer at least 5 working days prior to the commencement of business,

After a taxpayer has opted to register as a ‘casual taxpayer’, a challan has to be generated after giving estimated values of supplies and tax and cess liability during the period of registration.

Advance tax

The taxpayer has to make advance tax payment using the payment modes available at the GST portal

a taxpayer has deposited advance tax but does not wish to continue the business, the taxpayer can apply for a refund at the time of filing application for surrender of registration,”

Composition scheme

a casual taxpayer is not allowed to opt for the composition scheme.

Composition scheme allows businesses to pay taxes at a concessional rate and makes tax compliance easy.

Leave a Reply

Your email address will not be published. Required fields are marked *