Temporary GST Registration

Temporary GST Registration

Procedure and documentation for GST registration for Casual Taxable Persons are needed. Seasonal and transient vendors of goods and services are required to register for GST.

A person who periodically engages in transactions involving the 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 union territory where he lacks a fixed place of business, is defined by the GST Act as a casual taxable person. Therefore, anyone operating multiple enterprises or a transitory business at fairs or shows would be considered casual taxable people for the purposes of the GST.

GST: It is mandatory for all individuals who fall under the category of casual taxable people to obtain a GST registration, regardless of their yearly aggregate turn over.

Deposit: Casual taxable persons must deposit tax in advance in order to register for GST, in contrast to regular taxpayers.

Extension: Form GST REG-11 must be submitted if a casual taxable person seeks an extension of the validity term specified in the GST Registration Certificate..