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.

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

The typical taxable individual is one who must undergo registration under the GST Act and cannot be categorized as a casual taxable person. Consequently, a typical taxable person may operate their business anywhere in India. Conversely, a casual taxable person may find it challenging to establish a fixed business location, necessitating temporary GST registration. Special provisions under the GST registration act are essential to accommodate the unique requirements of taxpayers, such as regular business operations for typical taxpayers and the transient nature of business for casual taxpayers. Unless a typical taxpayer opts for enrollment under the GST composition scheme, they must adhere to filing monthly GST returns and maintaining accounts in accordance with the GST Act.

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.)
• 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.