Suresh Sharma of Rajasthan, want to apply for registration as Casual Taxable Person (CTP) for supply in an exhibition to be held in the state of Gujarat for 195 days. With reference to provision of GST law, suggest suita

As per section 27 of the Central Goods and Services Tax Act, 2017, period of operation by causal taxable person is ninety days with provision for extension of same by the proper officer for a further period not exceeding ninety days hence total period should not exceed 180 days. The clarification on this matter given in Circular No. 71/45/2018-GST dated 26th October, 2018. It is clarified that in case of long running exhibitions (for a period more than 180 days), the taxable person cannot be treated as a Casual Taxable Person and thus such person would be required to obtain registration as a normal taxable person. While applying for normal registration the said person should upload a copy of the allotment letter granting him permission to use the premises for the exhibition and the allotment letter/consent letter shall be treated as the proper document as a proof for his place of business. In such cases he would not be required to pay advance tax for the purpose of registration. He can surrender such registration once the exhibition is over.