Welcome to your Ch 5: Definition of Person (6 to 10)
6.The term ‘casual taxable person’ includes:
7. Mr. X of Delhi is participating in Hitex Furniture Expo in Haryana where he has no fixed place of business and exhibiting his products. During the expo, the said products will be sold to the people attending and intending to purchase such products. In such scenario, Mr. X shall obtain which of the following registration under the CGST Act, 2017:
8. A person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India is:
9. Examine the following statements.
i. Casual taxable person shall file annual return.
ii. Non resident taxable person shall file annual return.
10. Examine the following statements.
i. Casual taxable person can avail ITC on all purchases.
ii. Non resident taxable person can avail ITC only on import of goods.
