What is Temporary GST registration?

Goods & services tax (GST) came into effect from 1st July 2017. Like normal registered GST user, casual taxable person also need to obtain GST registration in order to file GST return which is known as 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

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
  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
GST Returns to be filed

A casual taxable person is required to file the following returns –

Form Due date
GSTR-1 (Details of outward supplies of goods & services On or before the 10th of the following month
GSTR-2 (Details of inward supplies of goods & services) After 10th but before 15th of the following month
GSTR-3 After 15th but before 20th of the following month

Note – Casual taxable person is not required to file an annual return but it is mandatory in the case of normal taxable person. You can submit all GST forms at GST portal either directly or through a facilitation Centre as notified by the Commissioner.

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 to90 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.

Temporary GST Registration process

Steps involved in temporary GST registration process are as follows –

  1. In order to apply for temporary registration, you need to declare your PAN, Mobile number and e-mail ID in PART A of form GST REG-01.
  2. In the second step, kindly validate & verify your PAN, mobile number & e-mail through OTP.
  3. After successfully verifying PAN, mobile number & email through OTP, temporary reference number appears on the screen using which advance tax is submitted by the casual taxable person. Form GST REG-02 will be given electronically as acknowledgement for advanced tax deposit.
  4. With the help of generated reference number, the applicant can fill & submit PART B of form GST REG-01 electronically.
  5. After appearing of cash deposit in the electronic cash ledger, the registration certificate will be issued electronically by the concerned person to the casual taxable person.
  6. After issuing of registration certificate, casual taxable person is authorized to make taxable supplies and the registrationcertificate is valid for 90 days.

How Finacbooks help in temporary GST registration?

Finacbooks is a leading Indian portal providing accounting, finance & taxation services to small businesses. We are having more than 10 years of experience helping casual tax persons in temporary GST registration at a least possible price. We will guide you through the entire process of temporary GST registration. To avail the best deals on temporary GST registration, kindly call us at 8800221252 or you can also e-mail us at info@finacbooks.com

FAQ’S

No, a casual taxable person cannot opt for GST composition scheme.
The validity of GST registration certificate issued to casual taxable person is 90 days from the effective date of registration.
Form GST REG-11 should be filed by a casual taxable person in order to extend the validity of the temporary GST registration.
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