CASUAL PERSON

Casual Person under GST

Definition:

“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 or a Union territory where he has no fixed place of business.

Threshold Limit:

A casual taxable person (other than those making supply of specified handicraft goods) making taxable supply in India has to compulsorily take registration. There is no threshold limit for registration.

Casual Taxable persons making supply of specified handicraft goods need to register only if their aggregate turnover crosses Rs. 40 Lakhs (Rs. 20 Lakhs in the state of Telangana) (Rs. 20 lakhs for in case of Special Category States). A casual taxable person cannot exercise the option to pay tax under composition levy. He has to apply for registration at least five days prior to commencing his business in India.

Specified Handicraft Goods:

The following are the specified handicraft goods under GST:

Sl No Products HSN Code
1 Leather articles (including bags, purses, saddlery, harness, garments) 4201, 4202, 4203
2 Carved wood products (including boxes, inlay work, cases, casks) 4415, 4416
3 Carved wood products (including table and kitchenware) 4419
4 Carved Wood Products 4420
5 Wood turning and lacquer ware 4421
6 Bamboo products [decorative and utility items] 46
7 Grass, leaf and reed and fiber products, mats, pouches, wallets 4601, 4602
8 Paper Mache articles 4823
9 Textile (handloom products), Handmade shawls, stoles and scarves Including 50, 58, 61,62, 63
10 Textiles hand printing 50,52,54
11 Zari thread 5605
12 Carpet, rugs and durries 57
13 Textiles hand embroidery 58
14 Theatre costumes 61,62,63
15 Coir products (including mats, mattresses) 5705, 9404
16 Leather footwear 6403, 6405
17 Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand) 6802
18 Stones inlay work 68
19 Pottery and clay products, including terracotta 6901,6909, 6911, 6912, 6913, 6914
20 Metal table and kitchen ware (copper, brass ware) 7418
21 Metal statues, images/statues vases, urns and crosses of the type used for decoration of metals of chapters 73 and 74 8306
22 Metal bidriware 8306
23 Musical instruments 92
24 Horn and bone products 96
25 Conch shell crafts 96
26 Bamboo furniture, cane/Rattan furniture 9403
27 Dolls and toys 9503
28 Folk paintings, madhubani, patchitra, Rajasthani miniature 97
29 Chain switch Any chapter
30 Crewel, Namda, Gabba Any chapter
31 Wicker willow products Any chapter
32 Toran Any chapter
33 Articles made of shoal Any chapter

Advance Deposit:

A casual taxable person has to make an advance deposit of tax in an amount equivalent to his estimated tax liability for the period for which the registration is sought

Registration Procedure:

A casual taxable person has to apply for registration at least five days prior to the commencement of business. There is no special form to register as a casual taxable person. The normal FORM GST REG-01 which is used by other taxable persons can be used for obtaining registration by casual taxable person also.

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