## Special Provisions for CTP & NRTP [Section 27]
### Definitions
| Casual Taxable Person (CTP) | Non-Resident Taxable Person (NRTP) |
|---|---|
| Person who occasionally undertakes transactions in course or furtherance of business in a State/UT where he has no fixed place of business | Person who occasionally undertakes transactions but has no fixed place of business or residence in India |
### Comparison of Provisions
| Feature | CTP | NRTP |
|---|---|---|
| Registration | Compulsory u/s 24 | Compulsory u/s 24 |
| Application Form | GST REG-01 | GST REG-09 |
| Identification Document | PAN is compulsory | Passport is required |
| Timing of Registration | 5 days before start of business | 5 days before start of business |
| ITC | Available on inputs, input services & capital goods | Available only on imported goods |
| Composition Scheme | Not available | Not available |
| Advance Tax | Must submit advance tax based on estimated tax liability net of ITC at time of application | Must submit advance tax at time of application |
### Validity of CTP & NRTP Registration
The registration is valid for the lower of:
- The period applied for in the application, OR
- 90 days from effective date of registration
Extension: Can be extended by another 90 days (one-time extension).
### Exception — Long-Running Exhibitions
In case of a long-running exhibition (more than 180 days), the person cannot register as CTP. Such person must take normal taxpayer registration since CTP validity is limited to 180 days maximum (90 + 90).