In terms of section 22(1) read with Section 25(1) such persons need to obtain a
separate registration in every such States.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 45)
Whether the amount deposited by a casual taxable person or non-resident taxable person is refundable
Yes. Such deposited amount can be utilised against the output tax liability and balance amount shall be refunded to the applicant subject to Section-54 of the CGST Act.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION:FAQ NO.23)
Is there any Advance tax to be paid by a Casual Taxable Person and Non-resident Taxable Person at the time of obtaining registration under this Special Category
Yes. A casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration under sub-section (1) of section 27, make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought. If registration is to be extended beyond the initial period of ninety days, an advance additional amount of tax equivalent to the estimated tax liability is to be deposited for the period for which the extension beyond ninety days is being sought.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO.22)
What is the validity period of the Registration certificate issued to a Casual Taxable Person and non-resident taxable person
The certificate of registration issued to a “casual taxable person” or a “non-resident taxable person” shall be valid for a period specified in the application for registration or for a period of 90 days from the effective date of registration, whichever is earlier. However, the proper officer, at the request of the said taxable person, may extend the validity of the aforesaid period by a further period not exceeding ninety days.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 21)
Who is a Casual Taxable Person
Casual Taxable Person has been defined in Section 2 (20) of the CGST Act. It means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 19)
What is the time limit for taking registration under GST Law
Every Person who is liable to be registered under Section 22 or Section 24 shall apply within 30 days from the date on which he becomes liable to registration in such manner and subject to such conditions as may be prescribed. Further, a casual taxable person or a non-resident taxable person shall apply for registration at least 5 days prior to the commencement of business. Furthermore, every person who makes a supply from the territorial waters of India shall obtain registration in the coastal State or Union territory where the nearest point of the appropriate baseline is located.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 3)