The difference between casual and non-resident taxable persons :

 

What is the difference between casual and non-resident taxable persons?

Ans. Casual and Non-resident taxable persons are separately defined in the CGST/SGST Act in Sections 2(20) and 2(77) respectively. Some of the differences are outlined below:

 

Casual Taxable Person	Non-resident Taxable  Person
Occasional undertakes transactions involving supply of goods or services in a state or UT where he has no fixed place of business.	Occasional undertakes  transactions involving supply of goods    or services but has no fixed place of business residence in India.

Has a PAN Number	Do not have a PAN  Number;     A       non- resident       person,    if having PAN number may take registration as a casual taxable person
Same application form for registration as for normal taxable persons viz GST REG- 01	Separate     application form for registration by non-resident taxable person viz GST REG-10
Has  to undertake transactions in the course or furtherance of business	Business test absent in the definition
Has to file normal GSTR-1, GSTR-2 and GSTR-3 returns	Has to file a separate simplified return in the format GSTR-5
Can claim ITC of all inward supplies	Can get ITC only in respect of import of goods and /or services.