How to Get a Temporary GST Registration Number?

Who is casual taxable person?

The GST Act accords special treatment to casual taxable individuals. According to the provisions of the GST act, a casual taxable person is someone who occasionally engages in transactions involving the supply of goods, services, or both, with the aim of facilitating business operations. The act specifies that the business activities may take place in a state or union territory where the individual lacks a permanent business location.

For example, Mr. Ravi, having a place of business in Mumbai, provides consultancy services in Rajasthan, where he doesn’t have any place of business. Therefore, Mr. Ravi has to register as a casual taxable person in Rajasthan to supply services there.

What is the difference between a regular and a casual taxable person?

Regular taxable persons must register under GST as regular taxpayers. They fall under the regular tax category, not as casual or non-resident taxable persons. Regular taxable persons typically operate from a fixed place of business within India. Unless registered under the GST composition scheme, they must file monthly GST returns, maintain accounts in compliance with the GST Act, and adhere to GST regulations.

In contrast, casual taxable persons often lack a fixed place of business and conduct seasonal or occasional operations, making it difficult to maintain monthly GST compliance. To address their unique needs, the GST Act includes special provisions for the registration and compliance of casual taxable persons.

What are the documents required for temporary GST registration?

• PAN card of the applicant (Indian National) or Passport (for Foreign Nationals and NRIs)
• Proof of business registration or incorporation document
• Proof of identity of the applicant and authorized signatory (such as Voter's Id, Passport, Driver's license, Aadhar card, etc.)
• Photographs of the applicant and authorized signatory (in JPEG format, maximum size – 100 KB)
• Address proof of the applicant and principal place of business (such as electricity bill, rent agreement, property tax receipt, etc.)
• Registration documents like MCA registration, GSTIN, etc.
• Bank account details or statements
• Proof of appointment of authorized signatory (such as a letter of authorization, board resolution, etc.)
• Existing registration of the applicant, if any (such as GSTIN, MCA registration, etc.)

What is the process of temporary GST registration?

The process of temporary GST registration for casual taxable persons is as follows:

• To initiate the registration process as a Casual Taxable Person, the applicant is required to submit Form GST REG-01 on the GST portal, specifying the option 'For Casual Taxable Person' in Part A. Essential details such as PAN, mobile number, email address, state or union territory, and the anticipated period of activity must be provided.
• Upon successful verification of PAN, mobile number, and email address, the applicant will be assigned a temporary reference number (TRN). Subsequently, the applicant should log in using the TRN and complete Part B of Form GST REG-01, furnishing necessary information and supporting documents including address proof, bank account details, nature of business, estimated turnover, etc.
• An advance tax payment, based on the estimated turnover for the registration period, is required. This payment can be made either online or offline through a challan.
• Following the submission of the application and tax payment, the applicant will receive an acknowledgment in Form GST REG-02. The application will be processed by the designated officer within three working days. In the absence of any queries or deficiencies raised by the officer, the registration certificate in Form GST REG-06 will be issued.
• If the officer identifies any queries or deficiencies, the applicant will be notified through Form GST REG-03 and is required to respond within seven working days using Form GST REG-04. If the officer finds the reply satisfactory, the registration certificate will be issued. In the event of an unsatisfactory reply or non-receipt within the stipulated timeframe, the application will be rejected, and the applicant will be notified through Form GST REG-05.

What is the validity of temporary GST registration?

The temporary GST registration is valid for 90 days or for the period specified in the application, whichever is earlier. The registration can be extended for another 90 days by filing Form GST REG-11 and paying additional tax before the expiry of the original period.

How Much Should Casual Taxable Person Deposit for GST Registration?

Casual taxable persons must pay advance tax equal to their expected tax liability for the validity period of their GST registration. Once the registration application is submitted, the GST portal generates a temporary reference number for the advance tax payment. After the payment, the amount is credited to the taxpayer's electronic cash ledger, and the GST registration certificate is issued. The taxpayer can download the certificate if needed.

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