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Temporary GST Registration

Know how you can make a supply of goods or services from a state without getting registered in that state.

    temporary gst registration

    Temporary GST Registration

    A Casual Taxable Person has to obtain a Temporary GST Registration at least before 5 days prior to starting providing services in a taxable territory where he does not have any fixed business dealings.

    A casual taxable person is a person who occasionally undertakes transactions involving 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.
    A Casual taxable person (CTP) has to mandatorily take temporary registration irrespective of his turnover. The Temporary GST Registration number is valid for a maximum period of 90 days in the State where he seeks to supply his goods or services as a CTP. This period can however be extended for a further 90 days. A CTP is also required to make an advance deposit of GST based on his estimated Net Tax liability before taking registration.

    Registration Process:

    The Process for applying for Temporary Registratoin is the same as that of applying for a Normal Registration. The only difference is that the applicant has to choose the option which says that “whether you are applying for Registartion as A Casual Taxable Person”.

    Returns to be filed by a Casual Taxable Person

    Just like a normal taxable person, a CTP has to file returns in Form GSTR 1 and GSTR 3B. However he is exempted from filing an Annual Return.