Maharashtra Government provides information regarding Casual Taxable Person and Non-Resident Taxable Person

May 08, 2019 | by Avantis RegTech Legal Research Team


The State Government of Maharashtra on May 07, 2019, has provided information regarding Casual Taxable Person and Non-Resident Taxable Person of Maharashtra Goods and Services Tax Act, 2017 and Maharashtra Goods and Services Tax Rules, 2017.

Ø  Casual Taxable Person (CTP) means ‘a person who occasionally undertakes transactions involving supply of goods or services or both in the course of furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business.’

1)      Registration:

A CTP making taxable supply in Maharashtra has to compulsorily obtain registration irrespective of the turnover. CTP has to apply in FORM GST REG-01 for registration at last five days prior to the commencement of business.

2)      Tax Invoice:

Tax invoice shall be issued for each and every supply made by him, if the value of such a supply exceeds rupees two hundred.

3)      Input Tax Credit:

The amount of advance tax which a CTP is required to deposit while obtaining registration should be calculated after considering the due eligible ITC which might be available to such taxable person.

4)      Returns:

CTP is required to furnish returns in FORM GSTR-1, GSTR-2, GSTR-3 and GSTR-3B. CTP shall not be required to file any annual return a required by a normal registered supplier.

5)      Refund:

The CTP is eligible for refund of any balance of the advance tax deposited by him after adjusting his tax liability.

Ø  Non-Resident Taxable Person (NRTP) means ‘any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.’

1)      Registration:

A NRTP making taxable supply in India has to compulsorily obtain registration. NRTP has to apply in FORM GST REG-09 for registration at last five days prior to commencing his business in India using a valid passport.

2)      Tax Invoice provisions are same as CTP.

3)      Input Tax Credit:

Input Tax Credit shall not be available in respect of goods or services or both received by a NRTP but input tax credit on goods imported by him is available.

4)      Returns:

NRTP shall furnish return in FORM GSTR-5, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable.

5)      Refund:

The amount of advance tax deposited by a NRTP at the time of initial registration or extension of registration will be refunded only after the person has furnished all the returns required.

6)      Owners or managers of premises:

Owners or managers of the premises etc. are requested to bring these provisions of   to the notice of the organizers or exhibitors or event managers or stall owners, who are carrying on business in their premises, areas etc. in the State.

Ø  Owners or managers of the premises or areas are also requested to provide information of exhibitions or event or stall owners in Annexure I (Page 7) and II (Page 8) of the Circular at least 20 days before the beginning of every quarter.

[Trade Circular (GST) No. 18T of 2019.


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