“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.
A casual taxable person making taxable supply in India has to compulsorily take registration. There is no threshold limit for registration.
Time Limit: Casual Taxable Person has to apply for registration at least five days prior to commencing his business in India.
Deposit of Tax: 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..