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Temporary GST Registration

What Is Temporary GST Registration?

As per GST act, a casual taxable person is a person who deals in supplying of taxable goods & services on
occasional basis in a taxable territory in the absence of any fixed business place. A casual person can act as an agent or a principal or in any other capacity in order to supply goods & services for the continuation of business.

Every individual who is a supplier & his or her aggregate turnover exceeds the limit of 20 Lakh rupees needs to register under GST. Such threshold limit does not apply on casual taxable persons. A casual taxable person cannot avail the composition scheme. A casual taxable person needs to obtain a temporary registration which is valid for maximum 90 days period from the date of registration. For ex – Mr. Tarun estimates the value of taxable services at Rs.200000. Therefore, in order to obtain temporary registration, he should deposit Rs.36000 (18% of Rs.200000) as an advance to GST department.

What Is Included In Our Package?

Eligibility Consultation
Document Preparation
Application Drafting
Government Fees

Temporary GST Registration

Documents Required By A Casual Taxable Person For Temporary GST Registration

Documents required by casual taxable persons are as follows –

To be submitted by the director

A casual taxable person is required to file the following returns –
1 Scanned copy of Voter Id card/driving license
2 Scanned passport size photograph
3 Scanned copy of PAN card
4 Passport (In case of foreign nationals & NRI’s)
5 Specimen signature

Validity Of Temporary GST Registration

The validity of temporary GST registration for a casual taxable person is 90 days from the effective date of registration. However, authorized officer can extend the validity period to 90 days more upon the request of the concerned taxable person.

Extension Of Temporary GST Registration Period

In order to extend the period of temporary GST registration, a casual taxable person needs to file form GST
REG-11 before the end of the registration period in order to extend the validity for further period not more
than 90 days.

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