GST · 26 June 2026
Do You Need GST Registration for a One-Off Stall in Another State?
A casual taxable person (CTP) is defined in Section 2(20) of the CGST Act as someone who occasionally supplies goods or services in a state or union territory where they have no fixed place of business, such as an exhibition seller, a trade-fair vendor, or a caterer working a wedding in another state. A CTP must register under Section 24 regardless of the normal turnover threshold, at least five days before trading, and pay an advance deposit of estimated tax under Section 27(2). The registration is valid for 90 days, extendable once by another 90, and a CTP cannot opt for the composition scheme.
By Mr. Amit Joshi
Last reviewed
26 June 2026
In this section
Answers
- Do You Need GST Registration for a One-Off Stall in Another State?
- What Is GSTR-1, the GST Return of Outward Supplies?
- What Is GSTR-3B, the Monthly GST Summary Return?
- What Is the Time of Supply Under GST, and When Does Tax Become Due?
- Advance Receipt Under GST: When Do You Issue a Receipt Voucher?
- Credit Note vs Debit Note Under GST: When Do You Issue Each?
- What Is GSTR-2B, and Why Does It Now Decide Your Input Tax Credit?
- What Is the Value of Supply Under Section 15 of the CGST Act?
- What Are the GST Rate Slabs in India After the GST 2.0 Reform?
- Exempt vs Nil-Rated vs Zero-Rated Supply: What Is the Difference?
A one-off stall at an exhibition is too small to need GST registration; the Rs. 20 lakh threshold protects me.
Selling in a state where you have no fixed place of business makes you a casual taxable person under Section 2(20) of the CGST Act. Registration is compulsory under Section 24, with no threshold exemption, at least five days before you start.
Who is a casual taxable person under GST?
Short answer
A person who occasionally supplies goods or services in a state or union territory where they have no fixed place of business, defined in Section 2(20) of the CGST Act.
The test has two parts: the supply is occasional, not your regular trade in that location, and you have no fixed place of business there. A Delhi trader selling at a Mumbai trade fair fits. So does a caterer from Pune working a single wedding in Goa.
- Occasional supply: a stall, a pop-up, a seasonal sale, not a permanent shop.
- No fixed place of business in that state or union territory.
- Applies whether you supply as principal, agent, or in any other capacity.
Do I need GST registration for a one-off stall in another state?
Short answer
Yes. A casual taxable person must register under Section 24 of the CGST Act with no turnover threshold, and must apply at least five days before starting under the Section 25(1) proviso.
The usual Rs. 20 lakh services / Rs. 40 lakh goods threshold does not apply to a casual taxable person. Section 24 makes registration compulsory from the first rupee of supply, so the size of the stall is irrelevant.
- No threshold benefit: register even for a single weekend stall.
- Apply at least five days before you begin supplying in that state.
- Why it matters: trading at an event without this registration is unregistered supply, which carries tax, interest, and penalty exposure.
How long is casual GST registration valid?
Short answer
A casual registration is valid for the period requested or 90 days from the effective date, whichever is shorter, and can be extended once by a further 90 days under Section 27 of the CGST Act.
The certificate is deliberately short-lived because the activity is temporary. If your event runs longer than expected, apply for the single 90-day extension before the original window lapses.
- Default validity: 90 days from the effective date, or the period you asked for.
- One extension only: up to a further 90 days, so a maximum of about 180 days.
- A casual taxable person cannot opt for the composition scheme.
What advance tax must a casual taxable person deposit?
Short answer
Under Section 27(2) of the CGST Act, you deposit an advance equal to the estimated net tax liability for the period of registration before the certificate is issued.
This advance sits in your electronic cash ledger and is set off against the tax on your actual supplies. Estimate it from your expected sales at the applicable GST rate, then adjust through your returns. Unused balance is refundable after the registration ends.
- The deposit equals your estimated tax for the registration window, paid upfront.
- It is credited to the electronic cash ledger and used to pay output tax.
- GST rates after the 22 September 2025 rate reset are 0%, 5%, 18%, and 40%; estimate at the slab your goods or services fall in.
- Any excess is claimable as a refund once the registration expires.
What invoice does a casual taxable person issue?
Short answer
The same GST tax invoice (a pakka bill) any registered supplier issues: your temporary GSTIN, HSN or SAC code, taxable value, and the CGST/SGST or IGST split.
Your casual registration gives you a valid GSTIN for the event, so every sale needs a compliant tax invoice. The document looks identical to a permanent registrant's; only the registration's lifespan differs.
- Issue a full tax invoice for each supply, carrying your casual GSTIN.
- Charge the correct tax type: CGST/SGST for a local sale, IGST for an interstate one.
- Keep the invoice trail clean, it supports both your returns and any refund of the advance deposit.
References & related
Primary sources
- Section 2(20), Central Goods and Services Tax Act 2017 — CBICDefinition of casual taxable person: occasional supply in a state/UT with no fixed place of business.
- Section 24, CGST Act 2017 — CBICCompulsory registration categories; a casual taxable person must register irrespective of the threshold.
- Section 25(1) proviso, CGST Act 2017 — CBICA casual taxable person applies for registration at least five days prior to commencing business.
- Section 27, CGST Act 2017 — CBICValidity of casual registration (90 days, extendable by 90) and advance deposit of estimated tax liability under Section 27(2).
Last reviewed: 26 June 2026