Non resident taxable person

Casual taxable person

Occasion

When occasional transactions involving supply of goods or services but has no fixed place of business/residence in India.

When occasional transactions involving supply of goods or services in a state or union territory where he has no fixed place of business.

Business test

No business

Transactions in the course of or furtherance of business.

Pan

Pan not required. He may take registration as a casual taxable person if he has pan.

He has pan number.

Registration

Form GST REG-10

Form GST REG-01

Returns

Form GSTR-5

Form GSTR-1,2,3

ITC 

Claim only in respect of import of goods and/or services.

ITC claim of all inward supplies