What is the difference between Casual Taxable Person and Non-resident Taxable Person in GST?
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:
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Casual Taxable Person |
Non-resident Taxable Person |
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As per Section 2 (20) Casual Taxable Person mean Occasional undertakes transactions involving supply of goods or services in a state or Union Territory where he has no fixed place of business. |
As per Section 2(77) Non-resident Taxable Person Means Occasional undertakes transactions involving supply of goods or services but has no fixed place of business residence in India. |
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Has a PAN (Permanent Account Number) Number |
Do not have a PAN ((Permanent Account Number) ) Number; A non-resident person, if having PAN (Permanent Account Number) number may take registration as a casual taxable person |
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Same application form for registration as for normal taxable persons viz Form GST REG01 ( |
Separate application form for registration by non-resident taxable person viz Form GST REG-9 |
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Has to undertake transactions in the course or furtherance of business |
Business test absent in the definition |
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Has to file normal Form GSTR-1, Form GSTR-2 and Form GSTR-3 returns |
Has to file a separate simplified GST return in the format Form GSTR-5 |
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Can claim ITC of all inward supplies |
Can get ITC only in respect of import of goods and /or services. |
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