Question 46 - What is the difference between casual and nonresident taxable persons? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 46. What is the difference between casual and nonresident 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 REG01 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.