Casual taxable person registration for exhibitions and seasonal stalls

Who is a casual taxable person

A Jaipur handicraft seller setting up a stall at an exhibition in Delhi, a Surat textile trader taking a Diwali stall in Hyderabad, or a furniture maker exhibiting at a trade fair in another state are typical examples. They are registered at home, or may not be registered at all, but have no regular place of business in the state where the event takes place.

Under Section 24, casual taxable persons making taxable supplies must register, whatever their turnover.

Key rules

• Apply at least five days before you start business in that state, using REG-01 and selecting the casual taxable person option
• Registration is valid for the period stated in the application or 90 days from the effective date, whichever is earlier
• An advance deposit equal to the estimated tax liability for the period is required, and the certificate is issued after the deposit
• The period can be extended by up to 90 more days by applying before expiry and making a further deposit
• The composition scheme is not available to casual taxable persons

During and after the event

Issue tax invoices from the casual registration for every sale at the event and file the returns due for the period. The advance deposit is used to pay the actual tax. Any balance left after the final return can be claimed as a refund.

Goods moved from your home state to the event location move under a delivery challan or invoice with an e-way bill where required. Unsold stock returning home also needs proper documents.

Practical tips

Estimate sales realistically, because a low estimate means a top-up deposit and a high one ties up cash until the refund. Keep the exhibition allotment letter or stall agreement ready as proof of the temporary place of business. A CA can file the application in time, work out the deposit and process the refund after the event.

Get it handled for you

Need GST registration done right the first time? Our chartered accountants prepare the documents, file the application and handle any query, so you do not have to visit the GST office. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.