Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 15-5-2017 Last Replied Date:- 15-5-2017 – The understanding of any legal provision is personal to the individual – be it assessee, professionals / consultants or revenue officers. This can be challenged. However, judge's interpretation becomes the court's stand. There are untested news items and views of people who claim that professionals providing services in other States (inter-state) shall have to be registered in such state as a 'casual person' and shall have to pay Goods and Services Tax accordingly. However, if professionals can be termed as casual professionals, then such an understanding may lead to chaos and may not hold legally correct. While taxab
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s no fixed place of business. Further in term of section 24 of the CGST law, casual taxable person making taxable supply shall be liable to be registered under GST law. Casual taxable persons are those persons who undertake business activities in a casual or on temporary basis. They have no fixed place of business (e.g. traders in trade/ business fairs or exhibitions). Such persons may provide or may get involved in supply or acquisition of goods and / or services in any capacity i.e., as principal, agent or in other capacity. However, it should be in taxable territory, in course of furtherance of business. Two features are crucial for a taxable person to be categorized as casual taxable person. One that such person 'occasionally' u
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from Delhi doing audit of a bank is Varansai (UP) is a casual taxable person for this inter-state supply may not be correct. Similarly, Amitabh Bachhan who has his place of business in Mumbai (place of business / fixed establishment / casual residence) doing a film shoot in Bangalore does not become a casual person for such shoot or even for a concert performance. Media ought to act responsibly on such reports and better check with the legal opinion from different and reliable sources. One needs to understand the concept of casual taxable person as well as the logic behind the same. It is desirable that Government also comes out with suitable clarifications to set at rest such confusion / remarks. – Reply By MARIAPPAN GOVINDARAJAN – The Rep
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