Clarification on GST Registration of casual taxable person
Video Tutorial on Casual Taxable person under GST
Section 2(20) of CGST Act 2017
| “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; |