GST registration was painless. They asked for documents, did the filing, and shared the certificate within a day. We were back to selling without the usual portal back-and-forth.
Casual Taxable Person GST Registration For Exhibitions & Temporary Supply
Supplying in a state where you have no fixed place of business. Registration is compulsory regardless of turnover, must be applied for five days ahead, and needs tax deposited up front.
Start Your GST Registration
Fill in your details. Our GST expert will call you within 30 minutes to confirm your bundle.
A calmer GST workflow with document checks before anything is filed.
The goal is to avoid avoidable rejections: we check documents, prepare the application, file on the GST portal, track ARN, and share the certificate when approved.
Everything Included
Everything you need to register and start filing, in one bundle.
Your Bundle Breakdown
- GST Registration (GSTIN in 24 hrs)
- 1st Month GST Return FilingFREE
- Expert CA Support & ConsultationINCLUDED
- Document Preparation & ARN TrackingINCLUDED
Talk to Our GST Expert
Clear scope, expert review, and dedicated support included.
- Application filed within 24 hours of your documents
- 1st month filing FREE
- CA-backed, money-back assurance
- No hidden charges, no upsells
What is GST Registration?
Section 2(20) defines a casual taxable person as someone who occasionally undertakes transactions involving the supply of goods or services in a state or union territory where they have no fixed place of business. The classic cases are a trade fair stall, an exhibition, a seasonal pop-up, a wedding season outlet, or a contractor executing a short project in another state.
Registration is compulsory under Section 24(ii) with no turnover threshold at all. It does not matter that the event will turn over ₹3 lakh over four days: without a fixed place of business in that state, you register.
Two things make this different from ordinary registration. The application must be made at least five days before you commence business, not after, and Section 27(2) requires an advance deposit of tax equal to your estimated liability for the period. The registration certificate is not issued until that deposit is made, and the deposit is credited to your electronic cash ledger to be used against actual liability.
The registration is valid for the period you specify, up to 90 days. It can be extended once by a further period not exceeding 90 days, on application before expiry and against a further advance deposit for the extended period.
Who Needs GST Registration?
Benefits of GST Registration
Trade legally in the state
Registration is the condition for making taxable supply where you have no fixed premises.
Input Tax Credit available
Unlike a composition dealer, a casual taxable person claims credit on eligible purchases.
Time-boxed
Valid for the period you need, up to 90 days, extendable once by up to 90 more.
Deposit is not a fee
The advance sits in your cash ledger and offsets actual liability, with any balance refundable.
Issue proper tax invoices
Your buyers get a document they can claim credit against.
Avoid seizure at the venue
Unregistered supply at an organised event is a routine enforcement target.
Timeline and the advance deposit
The five-day rule is the part most people miss. Section 25(1) requires a casual taxable person to apply at least five days before commencing business, which means the application has to be planned alongside the event booking rather than the week of the event.
The advance deposit under Section 27(2) equals the estimated net tax liability for the period of registration. It is paid before the certificate is issued and lands in your electronic cash ledger, where it offsets actual liability as you file. It is a deposit, not a charge: any unused balance is refundable after you have filed the returns for the period.
Estimate it carefully. Too low and you will be topping up mid-event; too high and you tie up cash until the refund clears.
| Item | Requirement | Provision |
|---|---|---|
| When to apply | At least five days before commencing business | Section 25(1) proviso |
| Threshold | None. Compulsory regardless of turnover | Section 24(ii) |
| Advance deposit | Estimated net tax liability for the period | Section 27(2) |
| Certificate issued | Only after the deposit is made | Section 27(2) |
| Validity | Period specified, up to 90 days | Section 27(1) |
| Extension | Once, by up to 90 further days, before expiry | Section 27(1) proviso |
| Composition scheme | Not available | Section 10(2)(e) |
| Returns | GSTR-1 and GSTR-3B for the active period | Section 39 |
When you need this and when you do not
The test is whether you have a fixed place of business in the state where the supply happens. If you already hold a GSTIN in that state, you are not a casual taxable person there, however occasional the activity. If you hold no fixed place of business there, you are, however small the supply.
A frequent point of confusion is inter-state supply made from your own state. Shipping goods from Chennai to a customer in Pune is inter-state supply under your Tamil Nadu registration, not casual taxable person territory. It becomes casual supply when you physically set up and supply from within Maharashtra.
Proof and operating detail
We use this page to explain how the registration workflow actually works in practice, not just to collect a lead.
Document pre-check before filing
We review signatory, address, entity, and bank proofs before REG-01 is filed so applications do not fail on basic formatting or mismatch issues.
First-month compliance guidance included
The registration workflow is tied to the first filing cycle so new GSTIN holders do not get surprised by nil-return or first-month deadline issues.
Built for remote filing across India
The service flow is designed for WhatsApp and online document handoff, which matches how most founders, freelancers, and sellers actually complete registration.
How GST registration works
A visible process from document collection to GSTIN delivery, with status updates along the way.
Share Your Details
Share your PAN, Aadhaar, address proof, and business details with our team.
Expert Verification
Our CA team verifies your documents, prepares the application, and files it on the GST portal.
ARN Generated
You receive your Application Reference Number (ARN) within hours of filing.
GSTIN Delivered
GSTIN is granted in three working days on the Rule 14A route, or once verification clears on the normal route.
Documents needed for GST registration
We confirm which documents apply to your entity type before filing.
Required for most applicants
- PAN Card of the applicant
- Aadhaar Card of the applicant
- Photograph (passport size)
- Proof of business address (rent agreement / electricity bill)
- Bank statement or cancelled cheque
- Authorization letter / Board resolution (for companies)
Depends on business type
- Incorporation certificate (for Pvt Ltd / LLP)
- Digital Signature Certificate (for companies)
Get GST + 1st Month Filing handled end-to-end
Expert-reviewed registration support, ARN tracking, and first-month filing guidance included.
Frequently Asked Questions
Who is a casual taxable person under GST?
Section 2(20) defines it as a person who occasionally undertakes transactions involving supply of goods or services in a state or union territory where they have no fixed place of business. Exhibition stalls, seasonal outlets and short out-of-state projects are the common cases.
Is there a turnover threshold?
No. Section 24(ii) makes registration compulsory regardless of turnover. A four-day stall turning over ₹2 lakh needs registration just as a large one does.
How far in advance must I apply?
At least five days before you commence business in that state, under the proviso to Section 25(1). This is a hard requirement and the most common planning failure.
What is the advance tax deposit?
Under Section 27(2) you deposit an amount equal to your estimated net tax liability for the period of registration. The certificate is not issued until it is paid. It sits in your electronic cash ledger and offsets actual liability, and any unused balance is refundable once you have filed the returns for the period.
How long is the registration valid?
For the period you specify, up to 90 days. It can be extended once by a further period not exceeding 90 days, on application made before expiry and against a further advance deposit covering the extension.
Can a casual taxable person claim Input Tax Credit?
Yes, on eligible inward supplies, subject to the ordinary conditions in Section 16. This is a real difference from the composition scheme, which allows no credit at all.
Can I opt for the composition scheme?
No. Section 10(2)(e) excludes a casual taxable person from composition.
What if I already have a GSTIN in that state?
Then you are not a casual taxable person there. Casual registration applies only where you have no fixed place of business in the state. Supply on your existing registration instead.
Is this the same as inter-state supply from my own state?
No, and the distinction matters. Shipping goods from your registered state to a customer in another state is ordinary inter-state supply on your existing GSTIN. Casual registration is for when you physically supply from within the other state without a fixed place of business there.
Other kinds of GST registration
Threshold registration is one route. These are the statutory categories with their own rules, forms and timelines.
GST registration across India
Filing is central, so we register businesses in every state — these pages cover the local specifics.
GST Calculators — Free to Use
Use these free tools before or after your GST registration. No signup needed.
Ready to get registered?
Fill the form below and our GST expert will call you within 30 minutes. Your application is filed within 24 hours* of receiving documents.