Section 2(20) of CGST Act: Meaning of “Casual Taxable Person”
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” has been defined, as under:
Section 2(20) of CGST Act: Definition of “Casual Taxable Person” (CHAPTER I – PRELIMINARY)
“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.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.