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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.

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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.

Ravi Menon
Founder, D2C apparel brand
Expert review

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.

24 hrs*Application and ARN target
CA-ledReview and filing support
PAN, Aadhaar, address proof, and bank details checked before submission
ARN and application status tracked after filing
Money-back assurance applies when rejection is due to our filing error
What's Included

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

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Clear scope, expert review, and dedicated support included.

  • Application filed within 24 hours of your documents
  • 1st month filing FREE
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Understanding GST

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.

15-Digit GSTINUnique tax identification
GST InvoicingIssue compliant invoices
Input Tax CreditClaim ITC on purchases
Interstate TradeSell across all states
Eligibility

Who Needs GST Registration?

Exhibitors and stall holders at trade fairs outside their home state
Seasonal and festival sellers running temporary outlets
Contractors executing a short project in another state
Event organisers, performers and production crews working across states
Businesses running a one-off pop-up or roadshow outside their base
Anyone supplying in a state where they hold no fixed place of business
Benefits

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.

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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.

Casual taxable person registration at a glance
ItemRequirementProvision
When to applyAt least five days before commencing businessSection 25(1) proviso
ThresholdNone. Compulsory regardless of turnoverSection 24(ii)
Advance depositEstimated net tax liability for the periodSection 27(2)
Certificate issuedOnly after the deposit is madeSection 27(2)
ValidityPeriod specified, up to 90 daysSection 27(1)
ExtensionOnce, by up to 90 further days, before expirySection 27(1) proviso
Composition schemeNot availableSection 10(2)(e)
ReturnsGSTR-1 and GSTR-3B for the active periodSection 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.

You supply from a temporary stall, stand or site in another state: casual registration
You ship from your own state to a customer elsewhere: ordinary inter-state supply
You already hold a GSTIN in that state: no casual registration needed
You have a fixed place of business there but no registration: ordinary registration, not casual
Why This Page Exists

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.

Filing workflow

How GST registration works

A visible process from document collection to GSTIN delivery, with status updates along the way.

01

Share Your Details

Share your PAN, Aadhaar, address proof, and business details with our team.

02

Expert Verification

Our CA team verifies your documents, prepares the application, and files it on the GST portal.

03

ARN Generated

You receive your Application Reference Number (ARN) within hours of filing.

04

GSTIN Delivered

GSTIN is granted in three working days on the Rule 14A route, or once verification clears on the normal route.

Documents required

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.

FAQs

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.

By registration type

Other kinds of GST registration

Threshold registration is one route. These are the statutory categories with their own rules, forms and timelines.

Free Tools

GST Calculators — Free to Use

Use these free tools before or after your GST registration. No signup needed.

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