February 25, 2023

Casual Taxable Person under GST

Are you a casual taxable person under GST? Do you know how to apply for a refund as a casual taxable person? If not, then this article is for you!

Who is a Casual Taxable Person under GST?

A casual taxable person is someone who occasionally supplies taxable goods/services in India, but doesn't have a fixed place of business. It's important to note that a casual taxable person is different from a regular taxable person, who has a permanent place of business.

When is a Casual Taxable Person required to register under GST?

If a casual taxable person expects to make taxable supplies in India, they are required to register under GST prior to making the supplies. This registration is called a "casual registration".

How to Apply for Casual Registration under GST?

The process of applying for casual registration is similar to the process of applying for regular GST registration. Casual taxable persons can apply for registration by submitting Form GST REG-01 online, along with the required documents.

What are the Documents Required for Casual Registration under GST?

The documents required for casual registration under GST are:

  • PAN card
  • Aadhaar card or Voter ID card
  • Proof of place of business (rent agreement, electricity bill, etc.)
  • Bank statement or cancelled cheque

Refund by a Casual Taxable Person under GST

As a casual taxable person, you may be eligible for a refund of the GST paid on your purchases. The process for claiming a refund is as follows:

  1. File Form GST RFD-01 within two months of the end of the relevant tax period.
  2. Submit the required documents, including the original tax invoice or bill of supply.
  3. Wait for the refund to be processed by the GST authorities.

It's important to note that refunds may be delayed if the GST authorities require additional information or documentation.


Being a casual taxable person under GST can be challenging, but understanding the requirements for registration and refund can make the process easier. Remember to file your returns and keep accurate records of your purchases and sales to ensure compliance with GST regulations.


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