Difference between casual taxable person and non- resident taxable person under GST

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(Last Updated On: June 15, 2018)

Difference between casual Taxpayer and Non Resident Taxpayer person :

CASUAL TAXABLE PERSON  NON-RESIDENT TAXABLE PERSON
Defined under Section 2(20) of CGST Act, 2017  Defined under Section 2(77) of CGST Act, 2017
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; 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-9

 

Has to undertake transactions in the course or furtherance of business  No such concept in definition
Has to file FORM GSTR-1, GSTR-2 and GSTR-3  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.

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