As per Notification No 55 – Central Tax for processing of refunds manually, a new form has been introduced and it is known as FORM-GST-RFD-01 A. This form is applicable for a casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable persons.
GST Tip – 332
Any person taking registration as a casual taxable person or non-resident taxable person have to pay tax in advance based on the estimated turnover during the period of registration.
GST Tip – 222
As per the Composition Rules, a person who is registered as a casual taxable person or non-resident taxable person cannot apply for registration under GST for composition taxpayer.
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