Overview

GST Registration as a Casual Taxable Person (CTP) is mandatory for individuals or businesses that occasionally supply goods or services in a state or union territory where they do not have a fixed place of business. Casual taxable persons typically include traders, exhibitors, event participants, seasonal sellers, and businesses operating temporarily in different states. Under the GST Act, casual taxable persons must obtain temporary GST registration before commencing taxable supply, irrespective of turnover. This registration is time-bound and requires advance tax payment, making proper compliance critical.