Tag Archives: Casual Taxable Person

GST returns by casual taxable person : Issues

By | October 22, 2017

Suggestions on GST Implementation Issues 28.09.2017 by ICAI 49. Furnishing details of outward and inward supplies by the casual taxable person Section 37(1) of the CGST Act provides that every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or section… Read More »

Casual Taxable Person under Model GST Law of India :Guide

By | October 9, 2016

Casual Taxable Person Casual Taxable Person as per Model GST Law (section 2(21) (21) “casual taxable person” means a person who occasionally undertakes transactions involving supply of goods and/or services in the course or furtherance of  business whether as principal, agent or in any other capacity, in a taxable territory where he has no fixed… Read More »