Selling at a fair in another state?

Casual seller. If you sell now and then in a state where you have no fixed place of business, you are a casual taxable person (section 2(20) of the CGST Act). You must register there whatever your turnover (section 24).

When to apply. The law asks for the application at least five days before you start (section 25(1)). Since the Delhi High Court's interim direction of 8 Sep 2026, every new registration needs biometric Aadhaar verification at a GST Suvidha Kendra, so we suggest weeks, not days.

How long it lasts. A casual registration lasts the period you ask for, at most 90 days, and can be extended by up to 90 more days (section 27(1)). You can sell only once the certificate is issued.

The deposit. You pay the estimated tax for the period as an advance deposit with the application (section 27(2)). We estimate it as your sales before GST × the rate, rounded up.

Getting it back. The unused deposit is refunded only after every GSTR-1 and GSTR-3B for the registration period is filed (section 54(13)). A casual seller files no annual return.

Handicraft exemption. Notification 56/2018-Central Tax frees casual sellers of listed handicraft goods from registration if their all-India sales stay within ₹20 lakh (₹10 lakh in four states). You need a PAN and an e-way bill for every consignment.

E-way bills. Handicraft goods moved by an exempt seller need an e-way bill whatever the value (Rule 138(1)). Other goods need one when the consignment is worth over ₹50,000.

Goods on approval. Circular 10/10/2017-GST lets you carry pieces on a delivery challan and issue an IGST invoice from your home GSTIN when a buyer accepts. We use it only for buyers you already know.

Orders billed from home. If nothing is handed over at the stall and goods ship from home, the supply is from your home state, with IGST to a buyer in another state. Samples travel on a delivery challan.

Registering at home. Selling goods across a state line needs registration whatever your turnover (section 24(i)), except for the handicraft exemption.

Display only. Goods sent for display and brought back are not a sale. They move on a delivery challan, with an e-way bill above ₹50,000 (or always, for handicrafts).

Stock for the stall. Your home and casual registrations are distinct persons (section 25(4)), so stock moved between them goes on an IGST tax invoice and the casual GSTIN takes the credit.

What skipping costs. Not registering when you must: ₹10,000 or the tax, whichever is higher (section 122). Goods without proper papers can be held until a penalty of twice the tax is paid (section 129).

The rate. We don't decide your GST rate. Check it for your HSN.