What is the difference between Casual Taxable Person and Non-resident Taxable Person in GST? Casual and Non-resident taxable persons are separately defined in the CGST/SGST Act in Sections 2(20) and 2(77) respectively. Some of the differences are outlined below: Casual Taxable Person Non-resident Taxable Person As per Section 2 (20) Casual Taxable Person mean Occasional […]