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
- Occasional undertakes transactions involving supply of goods or services in a state or UT where he has no fixed place of business.
- Has a PAN Number.
- Same application form for registration as for normal taxable persons viz GST REG-01.
- Has to undertake transactions in the course or furtherance of business.
- Has to file normal GSTR-1, GSTR-2 and GSTR-3 returns.
- Can claim ITC of all inward supplies.
Non-resident Taxable Person
- Occasional undertakes transactions involving supply of goods or services but has no fixed place of business residence in India.
- Do not have a PAN Number; A nonresident person, if having PAN number may take registration as a casual taxable person.
- Separate application form for registration by non-resident taxable person viz GST REG-10.
- Business test absent in the definition.
- Has to file a separate simplified return in the format GSTR-5.
- Can get ITC only in respect of import of goods and /or services.
