Casual Taxable Person (CTP) GST Registration, Fully Managed
Selling at an exhibition, trade fair, seasonal stall or event in a state where you have no fixed place of business? A Casual Taxable Person registration lets you supply legally for up to 90 days. Our experts handle the advance-deposit calculation and portal filing end-to-end.
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What Is Casual Taxable Person?
A quick, plain-language explanation before the details.
A Casual Taxable Person is a business that occasionally sells in a state where it has no permanent shop or office — like a stall at an exhibition — and takes a short-term GST registration valid for up to 90 days.
Under Section 2(20) of the CGST Act, 2017, a casual taxable person occasionally undertakes transactions involving supply of goods or services in a State/UT where they have no fixed place of business. Section 24 makes registration compulsory regardless of turnover, and Section 27 governs the advance deposit and validity period.
Administered by the Goods and Services Tax Network (GSTN) under the Central Board of Indirect Taxes and Customs (CBIC), via the portal gst.gov.in.
A CTP registration is valid for the period requested in the application, up to 90 days from the effective date, and can be extended once by a further 90 days by filing Form REG-11 before expiry.
Quick Facts
Who Must Register as a Casual Taxable Person?
A Casual Taxable Person must register regardless of turnover — the normal ₹40 lakh / ₹20 lakh thresholds do not apply. Registration is required in every State/UT where the occasional supply is made.
| Who / What | Requirement |
|---|---|
| Occasional supplier with no fixed place of business in that State/UT | Must register as CTP regardless of turnover |
| Exhibitions, trade fairs, expos | CTP registration in the host state |
| Seasonal stalls / pop-up shops | CTP registration for the season |
| Event, wedding or festival stalls | CTP registration for the event period |
| Temporary supply in another state | Separate CTP registration per State/UT |
A CTP is distinct from a regular taxpayer (who has a fixed place of business) and from a non-resident taxable person (who has no place of business or residence in India at all). Choose CTP when you have a business in India but are supplying temporarily in a state where you have no establishment.
Apply 5 days in advance
A CTP must apply for registration at least 5 days before commencing business in the state. Plan ahead of your exhibition or event dates.
Advance tax deposit
Before the certificate is issued you must deposit an advance equal to the estimated net tax liability for the period of registration (Section 27). It is credited to your electronic cash ledger.
90-day validity
The registration is valid for the period specified in the application, up to 90 days from the effective date of registration.
One extension of 90 days
Validity can be extended once by a further 90 days by filing Form REG-11 before expiry, along with an additional advance deposit for the extended period.
Is This Service Right for You?
Ideal for
- Businesses exhibiting or selling at trade fairs and expos
- Seasonal and festive-season sellers setting up temporary stalls
- Vendors at weddings, events and festivals in another state
- Companies running short-term projects or demos out of state
- Artisans and manufacturers selling at craft fairs across states
- Any occasional supplier without a fixed place of business in that state
You may need this if
- You will supply in a state where you have no fixed place of business
- The supply is occasional / temporary, not a permanent branch
- You are exhibiting at a fair, expo or seasonal event
- You need to raise GST invoices during the event
- You want to claim input tax credit on event-related purchases
- Your event or project is up to 90 days (or 180 with an extension)
Not sure if you need this?
Talk to an Expert →Common Situations That Need CTP Registration
Any occasional, temporary supply in a state where you have no fixed establishment typically needs a Casual Taxable Person registration. These are the most common cases.
Exhibitions & Trade Fairs
Businesses displaying and selling at exhibitions, trade fairs or expos in another state register as a CTP for the event window.
Seasonal & Pop-up Stalls
Seasonal shops, festival stalls and pop-up outlets set up for a limited period take a CTP registration for that season.
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Event & Wedding StallsCaterers, decorators, temporary vendors
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Temporary Out-of-State SupplyShort projects / demos in another state
| Feature | Casual Taxable Person |
|---|---|
| Threshold exemption | None — register regardless of turnover |
| Application form | REG-01 |
| Advance deposit | Estimated net tax liability (Section 27) |
| Validity | 90 days (extendable once by 90) |
| Input tax credit | Available on eligible purchases |
| Returns | Filed during the validity period |
Unused advance deposit remaining after all liabilities are settled can be claimed as a refund once returns for the period are filed.
Why Casual Taxable Person Registration Is Required
For occasional out-of-state supply the law requires a CTP registration regardless of turnover. Here is why it matters and what it enables.
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01
Mandatory Regardless of Turnover
Section 24 removes the threshold exemption for a casual taxable person — you must register before supplying in the host state even if your turnover is tiny. Registering on time avoids penalty exposure.
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02
Sell Legally at Events
A CTP registration lets you raise compliant GST invoices at exhibitions, fairs and seasonal stalls in a state where you have no permanent establishment.
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03
Claim Input Tax Credit
Unlike composition dealers, a CTP can claim input tax credit on eligible purchases made for the event, subject to the usual Section 16 conditions.
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04
Build B2B Trust at the Event
Corporate and trade buyers at fairs usually need your GSTIN on the invoice to claim their own credit — registration helps you close those orders.
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05
Time-Bound, Not Permanent
You only register for the period you actually supply — up to 90 days — instead of maintaining a permanent registration and ongoing monthly filings in that state.
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06
Recover the Advance Deposit
The advance tax you deposit sits in your electronic cash ledger; any unused balance after settling liabilities and filing returns can be refunded.
Simple, Transparent Pricing
Custom quote for your case
Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.
Who Can Apply?
Eligibility checklist
- You occasionally supply goods or services in a State/UT where you have no fixed place of business
- A valid PAN — CTP registration is PAN-based (unlike a non-resident taxable person)
- A defined period of supply, up to 90 days (extendable once by 90)
- Ability to make the advance tax deposit for the estimated net liability
- Application filed at least 5 days before commencing business in the state
- A separate CTP registration for each State/UT where you make the occasional supply
Everything You Need. One Professional Team.
Consultation
Confirm that a Casual Taxable Person registration — not regular or non-resident — fits your event and state.
Deposit Estimation
Estimate your net tax liability for the period so the advance deposit is accurate — neither short nor excessive.
Application (REG-01)
Prepare and file Form REG-01 with the correct period, place of supply and HSN/SAC codes.
Advance Deposit
Guide you through paying the advance tax so the registration certificate can be issued.
GSTIN Delivery
Hand over your temporary GSTIN and certificate so you can start invoicing at the event.
Return Filing
File the returns due during the validity period so your liabilities are settled correctly.
Extension (REG-11)
If the event runs longer, file Form REG-11 before expiry with the additional deposit.
Refund of Balance
Help you claim a refund of any unused advance deposit after all returns are filed.
What You’ll Receive
Documents Required for CTP Registration
Requirements mirror a regular GST application, with proof of the temporary place of supply (stall allotment or event booking) in the host state. Keep clear scans (PDF/JPG) ready along with an estimate of your expected turnover for the period.
Individual / Proprietor
Single owner · simplest setup- PAN & Aadhaar of the person
- Passport-size photograph
- Proof of the temporary premises / stall in the host state
- Bank statement / cancelled cheque / passbook
Partnership / LLP
Two or more partners- Partnership deed or LLP agreement
- PAN of all partners; Aadhaar & photo of signatory
- Proof of the temporary place of supply (allotment letter / stall booking)
- Bank statement / cancelled cheque
Company / Other Entity
Registered company · DSC needed- Certificate of Incorporation, MOA & AOA
- Company PAN; PAN & Aadhaar of directors
- Board resolution + DSC of signatory (mandatory)
- Proof of temporary premises & bank proof
Advance deposit is mandatory
The certificate is issued only after you deposit an advance equal to your estimated net tax liability for the period. Estimate carefully — the balance is refundable, but a shortfall must be topped up.
File at least 5 days ahead
Apply at least 5 days before you begin supply at the event, so the certificate is ready before your fair or stall opens.
Proof of temporary premises
A stall-allotment letter, event booking confirmation or organiser's authorisation for the venue serves as proof of the temporary place of business in the host state.
DSC mandatory for companies
Companies and LLPs must sign with a Class-3 Digital Signature Certificate. Individuals and partnerships can e-sign via Aadhaar OTP (EVC).
Plan the extension early
If your event may run beyond 90 days, file Form REG-11 with the additional deposit before the registration expires — validity cannot be revived after it lapses.
Don’t have all the documents?
We’ll identify what your case needs →How to Register as a Casual Taxable Person (Step by Step)
The entire application happens on the official portal at gst.gov.in.
Confirm CTP is the right category
We check that you have no fixed place of business in the host state and that the supply is occasional — so CTP, not regular or non-resident, applies.
Estimate the advance deposit
Estimate your net tax liability for the registration period so the advance deposit is accurate.
File Form REG-01
Complete REG-01 on gst.gov.in with PAN, the temporary place of supply, the requested validity period (up to 90 days) and HSN/SAC codes. Apply at least 5 days before commencement.
Pay the advance tax deposit
Deposit the estimated tax into the electronic cash ledger; the certificate is issued only after this deposit (Section 27).
Receive the temporary GSTIN
Your CTP GSTIN and certificate (REG-06) are issued, valid for the requested period up to 90 days. You can now invoice at the event.
File returns & extend / close out
File the returns due during validity. If the event runs longer, file REG-11 before expiry; after close, claim a refund of any unused deposit.
Casual Taxable Person — Key Timelines
| Stage | Expected Time |
|---|---|
| Apply before commencing business | At least 5 days in advance |
| Certificate issued | After the advance deposit is paid (Section 27) |
| Validity of registration | Up to 90 days from the effective date |
| Extension via Form REG-11 | Once, for a further 90 days (file before expiry) |
The advance deposit is credited to your electronic cash ledger and used to pay the tax due during the period. Any balance left after all returns are filed can be claimed as a refund. Validity cannot be revived once it lapses — file REG-11 before expiry if you need more time.
Key Dates — At a Glance
| Frequency | What Is Due |
|---|---|
| On Every Sale | Raise a GST-compliant tax invoice · Charge GST at the applicable rate · Quote your temporary CTP GSTIN |
| During Validity | File the returns due for the period · Pay tax from the electronic cash ledger · Reconcile input tax credit on event purchases |
| Before Expiry | File Form REG-11 if you need up to 90 more days · Pay the additional advance deposit for the extension · Do not let the registration lapse mid-event |
| After the Event | File all pending returns for the period · Settle any remaining tax liability · Claim a refund of the unused advance deposit |
Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.
Doing It Yourself vs TaxClue
Doing It Yourself
- Decide whether CTP, regular or non-resident registration applies
- Estimate the advance tax deposit accurately
- File Form REG-01 with the correct period and place of supply
- Pay the advance deposit correctly so the certificate issues
- Track the 90-day validity and file returns during it
- File Form REG-11 in time if the event runs longer
- Claim a refund of the unused advance deposit afterwards
With TaxClue
- Expert confirms the correct registration category
- Advance deposit estimated to avoid short-payment
- REG-01 prepared and filed at least 5 days ahead
- Deposit and certificate issuance handled smoothly
- Returns filed during the validity period
- REG-11 extension filed before expiry if needed
- Refund of unused deposit claimed for you
Skip the guesswork.
Let an expert handle it →Common Mistakes That Delay Your Application
TaxClue reviews your documents before filing to reduce avoidable errors.
What Happens If Your Application Is Rejected?
- Advance deposit not paid or short-paid
- Proof of the temporary place of supply not accepted
- Query (Form REG-03) not answered within the deadline
- Details inconsistent with PAN / Aadhaar records
If an application is rejected, we correct the flagged issue — usually the deposit amount or premises proof — and re-file promptly so your certificate is ready before your event begins.
Compliance During the CTP Validity Period
On Every Sale
- Raise a GST-compliant tax invoice
- Charge GST at the applicable rate
- Quote your temporary CTP GSTIN
During Validity
- File the returns due for the period
- Pay tax from the electronic cash ledger
- Reconcile input tax credit on event purchases
Before Expiry
- File Form REG-11 if you need up to 90 more days
- Pay the additional advance deposit for the extension
- Do not let the registration lapse mid-event
After the Event
- File all pending returns for the period
- Settle any remaining tax liability
- Claim a refund of the unused advance deposit
Penalties & Consequences
Supplying without a CTP registration where one is required exposes you to tax, interest and penalty. Registering ahead of your event keeps you protected and your input-credit chain intact.
What is at stake if you do not comply
- No threshold exemption — supplying without CTP registration is illegal from the first sale
- Applying late (less than 5 days before the event) can leave you unable to trade legally
- Certificate is not issued until the estimated advance tax deposit is paid
- Registration lapses after 90 days unless extended via Form REG-11
- 10% penalty (min ₹10,000) on tax due for supplying while unregistered — Section 122
| Situation | Consequence (CGST Act) |
|---|---|
| Supplying as a CTP without registration | Liable to register regardless of turnover; penalty of 10% of tax due, minimum ₹10,000 (Section 122) |
| Deliberate evasion while unregistered | Penalty up to 100% of the tax due |
| Not extending / letting validity lapse mid-event | Supplies after expiry are unregistered supplies — cannot collect tax or claim ITC |
Our experts file your REG-01 at least 5 days before your event and track the 90-day validity so you can extend via REG-11 in time if the event runs longer.
Regulatory Updates 2025–26
- 2025: Biometric Aadhaar authentication at GST Suvidha Kendras has been rolled out across most states for new registrations.
Why Businesses Choose TaxClue
Right Category
We confirm CTP vs regular vs non-resident before filing.
Accurate Deposit
Your advance tax is estimated carefully — no short-payment.
Ahead of Your Event
REG-01 filed with time to spare before your fair or stall opens.
Timely Extensions
REG-11 filed before expiry if your event runs longer.
Refund Recovery
We help you reclaim unused advance deposit after close-out.
End-to-End Support
From filing to returns to refund, one team handles it all.
Your Documents Deserve Professional Care
- Documents handled by professionals under confidentiality
- Access limited to the team working on your file
- Communication over secure digital channels
- Documents retained only as long as needed for compliance
Frequently Asked Questions
Who is a Casual Taxable Person under GST?
Is there a turnover threshold for CTP registration?
What form is used for CTP registration?
What is the advance tax deposit for a CTP?
How long is a CTP registration valid?
How do I extend a CTP registration?
When should I apply for CTP registration?
Can a Casual Taxable Person claim input tax credit?
What is the difference between a Casual Taxable Person and a Non-Resident Taxable Person?
Can I get a refund of the advance deposit?
How do I register as a casual taxable person for an exhibition or trade fair?
Do I need a separate CTP registration in each state?
What returns does a casual taxable person file?
What documents are required for casual taxable person registration?
What happens if a CTP registration lapses during the event?
Can a casual taxable person opt for the composition scheme?
How is the advance tax deposit calculated for a CTP?
Official Sources & Legal References
Every figure on this page — validity, deposit, forms and timelines — is drawn from primary law and official government sources. Verify them directly:
- GST Portal — New Registration (REG-01)Apply as a Casual Taxable Person, pay the advance deposit and track your ARN
- CGST Act, 2017 — Sections 24 & 27Compulsory registration and special provisions for casual taxable persons · India Code
- CBIC-GST — Rules & FormsCGST Rules 2017, Form REG-01 and REG-11 (extension of validity)
- GST Portal — CTP FAQs & ManualsOfficial guidance on casual-taxable-person registration and extension
Related Guides
GST registration: process, documents & limits
Read guide ArticleCGST Sections 22–30: registration explained
Read guide ArticleGST return filing: types & due dates
Read guide ArticlePlace of supply under GST
Read guide ArticleGST rate chart 2025-26 (full list)
Read guide ArticleHSN & SAC codes under GST
Read guide ArticleGST invoice format & rules
Read guide ArticleGST penalties & prosecution (s.122–138)
Read guideCasual Taxable Person Resources — All Free
Register as a Casual Taxable Person Before Your Event
Expert-managed CTP registration — deposit estimation, REG-01 filing, returns and REG-11 extension. We file at least 5 days ahead so you can invoice from day one. Free consultation, zero hidden charges.