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CA Intermediate · Taxation · Registration

Ravi, a Pune resident, is a casual taxable person who wants to make taxable supplies at an exhibition in Nagpur for 20 days. Under the CGST Act, 2017, which statement about his registration is correct?

Ravi must apply for registration at least five days before starting business at the exhibition and deposit an advance equal to his estimated tax liability. Casual taxable persons get no turnover threshold relief, and registration is granted for the period stated in the application, up to ninety days.

  1. AHe needs no registration because the stay is under 30 days
  2. BHe must apply for registration at least 5 days before commencing business and make an advance deposit of estimated tax liabilityCorrect
  3. CHe can register after the exhibition ends within 30 days
  4. DHe can register only if his aggregate turnover exceeds Rs 40 lakh

Explanation

A casual taxable person has no threshold exemption and must obtain registration at least five days before commencing business. He must also deposit tax equal to the estimated liability for the period of registration. Registration after the event or reliance on a turnover limit is not permitted.

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