GST for a casual taxable person

A casual taxable person occasionally supplies goods or services in a state where they have no fixed place of business, for example a stall at an exhibition or a seasonal pop-up.

How it works

You register as a casual taxable person before you start, and the registration is valid for the period you request (up to 90 days, extendable). You pay an advance deposit of the estimated tax for that period at the time of registering.

If you trade regularly from your own state, you do not need this; a normal registration covers you.