REGISTRATIONS ON FOR ‘CASUAL TAXPAYER’

New Delhi, Aug. 10: GST Network on Thursday said it has started the facility for registration of casual taxpayers — those who conduct businesses occasionally.

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

GSTN chairman Navin Kumar said that 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,” Mr Kumar said.

Rather than registering as regular taxpayer and being required to file ‘nil’ returns during off-business months, casual taxpayers can enroll for a limited period of time, GSTN said in a statement.

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.

The taxpayer has to make advance payment using the modes available at the GST portal, thereby completing the second stage of registration, it added. — PTI