Section 2(20) of CGST Act: Meaning of “Casual Taxable Person”

Definition of the term “Casual Taxable Person” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(20) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “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.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

Leave a Reply