Casual Person

Casual Person under GST Definition


The casual taxable person (other than those making supplies of specified handicraft goods) who makes taxable supplies in India is required to register. There is no minimum registration requirement.

Threshold Limit:

Casual Taxable Persons supplying specified handicraft goods are only required to register if their total turnover exceeds Rs. 40 Lakhs (or Rs. 20 Lakhs in the state of Telangana) (Rs. 20 lakhs for in case of Special Category States). A person who is occasionally liable for tax cannot exercise the option to pay tax via a composition levy. He must apply for registration at least five days before beginning business operations in India.

Specified handicraft items:

The following are the specified handicraft items under the GST:

Sl NoProductsHSN Code
1Leather articles (including bags, purses, saddlery, harness, garments)4201, 4202, 4203
2Carved wood products (including boxes, inlay work, cases, casks)4415, 4416
3Carved wood products (including table and kitchenware)4419
4Carved Wood Products4420
5Wood turning and lacquer ware4421
6Bamboo products [decorative and utility items]46
7Grass, leaf and reed and fiber products, mats, pouches, wallets4601, 4602
8Paper Mache articles4823
9Textile (handloom products), Handmade shawls, stoles and scarvesIncluding 50, 58, 61,62, 63
10Textiles hand printing50,52,54
11Zari thread5605
12Carpet, rugs and durries57
13Textiles hand embroidery58
14Theatre costumes61,62,63
15Coir products (including mats, mattresses)5705, 9404
16Leather footwear6403, 6405
17Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand)6802
18Stones inlay work68
19Pottery and clay products, including terracotta6901,6909, 6911, 6912, 6913, 6914
20Metal table and kitchen ware (copper, brass ware)7418
21Metal statues, images/statues vases, urns and crosses of the type used for decoration of metals of chapters 73 and 748306
22Metal bidriware8306
23Musical instruments92
24Horn and bone products96
25Conch shell crafts96
26Bamboo furniture, cane/Rattan furniture9403
27Dolls and toys9503
28Folk paintings, madhubani, patchitra, Rajasthani miniature97
29Chain switchAny chapter
30Crewel, Namda, GabbaAny chapter
31Wicker willow productsAny chapter
32ToranAny chapter
33Articles made of shoalAny chapter

Advance Deposit:

A person seeking registration as a casual taxpayer must make an advance deposit of tax equal to his estimated tax liability for the period for which registration is sought.

Procedure for Registration:

A casual taxable person must submit an application for registration at least five days prior to the start of business. There is no special form required to register as an occasional taxpayer. The standard FORM GST REG-01 used by other taxable persons may also be used by casual taxable persons to obtain registration.

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