Temporary GST Registration

Temporary GST Registration

Casual Taxable Person GST registration procedure and documents required. Temporary and seasonal traders supplying goods or services must obtain GST registrations.

The GST act defines as a casual taxable person as a person who occasionally undertakes transactions involving the supply of Goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity in a state or a union territory where he has no fixed place of business. Hence persons running a temporary business in fairs or exhibitions or several businesses would fall under casual taxable persons under GST.

GST: All persons who are classified as casual taxable persons are mandatorily required to obtain GST registration, irrespective of the annual aggregate turn over.

Deposit: Unlike regular taxpayers casual taxable persons are required to deposit tax in advance for GST registration.

Extension: In case a casual taxable person needs an extension of the validity period mentioned in the GST Registration Certificate, then Form GST REG – 11 must be submitted.