Temporary GST Registration

Payment of Tax in Advance by the Casual Taxpayer

The casual taxpayer must deposit an amount equal to his or her expected tax liability in advance. After submitting the funds, the applicant should receive an electronic acknowledgment in the form GST REG 02. Only once the certificate of registration is issued will the casual taxable person make taxable supplies.

Filing of Tax Returns

Like a regular taxpayer, a casual taxpayer is obliged to file Form GSTR 1 and GSTR 3B on a monthly/quarterly basis.

The Registration Certificate's Validity

The registration certificate for a casual taxable person is valid for the term indicated by the taxpayer or for 90 days from the registration's effective date, whichever comes first. By making an advance deposit of the tax amount equal to the expected tax due, the taxpayer can request an extension on the issued certificate (liable for the extended period).

Refund of the Deposited Advance

After correcting his tax due, the casual taxable person is entitled to a refund of any remaining advance tax deposited.

Only once all of the returns have been filed can the remaining advance tax be repaid.

CASUAL TAXABLE PERSONS: TEMPORARY GST REGISTRATION

Suppose a person engages in occasional transactions involving the delivery of goods or services, either as a party or as an agent, or in any other role, in any state or UT where he does not have a fixed address to operate. A Goods and Services Tax (GST) Regardless of annual aggregate selling turnover, registration of a casual taxable person is required.

A GST number must be obtained at least five days before the business transaction in this particular category. For putting on / organizing exhibitions, a temporary GST is required