Casual taxable person is defined under section 2(20) of CGST Act, 2017. As per GST law, “casual taxable person means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business.”

GST registration is compulsory under section 24 for a casual taxable person (CTP) before supplying goods or services in the taxable territory. However, CTP is exempted from this requirement if he is engaged in the supply of hand-craft goods and the aggregate turnover of such supplies does not cross the GST threshold.