Who is a Casual Taxable Person?

Question 18 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 18 – Q 18. Who is a Casual Taxable Person? Ans. Casual Taxable Person has been defined in Section 2 (20) of the CGST/SGST Act meaning a person who occasionally undertakes transactions involving supply of goods and/or services in the course or furtherance of business, whether as principal, or agent or in any other capacity, in a State or a Union territory where he has no fixed place of business

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