Examine and comment on the following issues with reference to the CGST Act, 2017 and Circular No. 71/218-CGST, dated 26th Oct., 2018. (b) Manoj, an Exhibitionist from Gujarat, is running an exhibition in Delhi from last

Under section 27 of Central Goods and Services Tax Act, 2017, a person can obtain registration under casual taxable person for 90 days which can be further extended for a maximum of 90 days. Thus, in case of long running exhibitions (for a period more than 180 days), the taxable person cannot be treated as casual taxable person and 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. As discussed above, Mr. Manoj, an Exhibitionist from Gujarat, should apply for a normal registration.