Organisers of events like exhibitions to register as casual taxable person: Delhi tax dept

The owners of venues of such events, like hotels, banquet halls, restaurants, farm houses and exhibition halls, must also ensure that the organisers have the registration and discharge their liabilities under the Delhi Goods and Services Tax DGST Act, 2017, it said.

Organisers of events such as fashion shows, exhibitions, music nights, have to register as ''casual taxable person'', failing which could attract penal action, according to a notice issued by the Delhi trade and taxes department on Thursday.

The notice comes ahead of New Year when events like these are organised for celebrations. The owners of venues of such events, like hotels, banquet halls, restaurants, farm houses and exhibition halls, must also ensure that the organisers have the registration and discharge their liabilities under the Delhi Goods and Services Tax (DGST) Act, 2017, it said. Under the Act, organisers of events such as fashion shows, celebrity events, circus shows, exhibitions, music nights and seminars that have a fee or entry ticket require to be registered as ''casual taxable person'', the notice said. The registration is required to be obtained five days before the event and estimated tax is to be paid according to the Act, it said.

''Noncompliance of the DGST Act provisions is liable to attract penal action and recovery of dues with interest,'' the notice stated.