TMI BlogCasual taxable person in GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... egister only if their aggregate turnover crosses ₹ 20 Lakh (Rs. 10 lakh for in case of Special Category States, other than the State of Jammu and Kashmir.). A casual taxable person cannot exercise the option to pay tax under composition levy. He has to apply for registration at least five days prior to commencing his business in India. The specified handicraft goods are as under: Sr.No Products HSN Code 1 Leather articles (including bags, purses, saddlery, harness, garments) 4201, 4202, 4203 2 Carved wood products (including boxes, inlay work, cases, casks) 4415, 4416 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6802 18 Stones inlay work 68 19 Pottery and clay products, including terracotta 6901,6909,6911, 6912, 6913, 6914 20 Metal table and kitchen ware (copper, brass ware) 7418 21 Metal statues, images/statues vases, urns and crosses of the type used for decoration of metals of chapters 73 and 74 8306 22 Metal bidriware 8306 23 Musical instruments 92 24 Horn and bone products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner. The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes. The mobile number declared shall be verified through a one-time password sent to the said mobile number; and the e-mail address shall be verified through a separate one-time password sent to the said e-mail address. On successful verification of the Permanent Account Number, mobile number and e-mail address, a temporary reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address. Using this reference number generated, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... end of the validity of registration granted to him. The validity period of ninety days can be extended by a further period not exceeding ninety days. The extension will be allowed only on payment of the amount of an additional amount of tax equivalent to the estimated tax liability for the period for which the extension is sought. Returns: The casual taxable person is required to furnish the following returns electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner: a) FORM GSTR-1 giving the details of outward supplies of goods or services to be filed on or before the tenth day of the following month. b) FORM GSTR-2, giving the details of inward supplies to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry - March, 2018 30th April, 2018 The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 (GSTR-2) and sub-section (1) of section 39 (GSTR-3) of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette. Special Returns procedure for registered persons with turnover exceeding ₹ 1.5 Crore: The government has notified that the registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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