Temporary GST Registration

Casual taxable persons have been given special treatment under GST. As per the GST Act, a casual taxable person is a person who irregularly accepts transactions that are involved in the supply of goods or services or both in the progression or continuance of business, be it a principal, agent, or in any other kind of volume in a State or a Union the territory where he has a static place for his business.

Therefore, those who run temporary businesses in exhibitions, fair or seasonal businesses come under the casual taxable persons underneath GST.

For a casual taxable person, it is quite difficult to maintain a fixed place of business or file a monthly GST returns nonstop because their business is seasonal in nature and there is no fixed place of their business.

So, to meet their exclusive needs, special provisions have been given under the GST Act for the registration of casual taxable persons.

GST Registration for Casual Taxable Persons

All the persons who are considered as casual taxable persons are obligatorily needed to acquire GST registration, regardless of the yearly collective turnover.

Apart from this, the application for GST registration for a casual taxable person needs to be made almost 5 days before the start of the business. GST registration application of casual taxable persons can be made using this FORM GST REG-01.

For the GST registration, casual taxable persons need to deposit tax beforehand. The amount of tax that is given is equal to the predictable tax liability during the validity period of GST registration.

You will be allotted a temporary reference number which is generated for payment of GST deposit after applying for GST registration. Once the GST deposit is paid, the electronic cash ledger of the taxpayer is credited and GST certification is given.