Casual Taxable Person- means a person who occasionally undertakes transactions involving supply of goods/ Services in the course or furtherance of business whether as principal, agent or in any other capacity, in a taxable territory (whole India) where he has no fixed place of business.
In GST regime casual taxable person shall apply at least 5 days before commencing its business in form GST REG-1 irrespective of its turnover.
As per MGL one major point to note here is that certificate of registration to casual dealer shall be valid for a period not more than 90 days which may be extended for further period of 90 days on request of dealer in form GST REG-25.
So as per my opinion in case if casual dealer supplying goods/ services for more than 90 days than he has to make further application for registration
So in simple terms we can say that If you make sales on an occasional basis e.g., during an exhibition or at the Trade Fair, you would need to apply for registration as a Casual Dealer.
Small businessmen providing taxable goods or services may find that they have to register under GST if the term ‘casual taxable person’ applies to them.
A supplier who has a showroom in Delhi but participates in an exhibition in Noida would fall under this category. However, if he sends the goods from his Delhi store, then it would be an inter-state sale and would not require his registration as a casual taxable person.