1. What is a casual taxable person?

A casual taxable person :
is someone who does occasional business (or seasonal business) with goods and/or services; and 
doesn’t have a fixed business address in taxable States or Union Territories where they do business; and
plays the role of an agent or the principal or any other role in the supply of goods and services

If you are a casual taxable person, by GST Law, you must apply for temporary GST registration. Further, it doesn’t matter what your annual turnover is.

For Example, Mr. Mehta has registered his business at a Mumbai address. However, he now wants to participate in a trade fair in Bangalore. But doesn’t have a registered business address in Bangalore. So, he must enroll for temporary GST registration as a CTP in Bangalore. After that, he can participate in the trade fair.

2. What is the temporary GST number?

If you are a supplier with an overall turnover above the exemption threshold limit, you have to take  GST registration mandatorily. But some people have to register no matter what their annual turnover is. These are the Casual Taxable Person and the Non-Resident Taxable Person.
If you are a CTP or an NRI, you must register for Temporary GST to trade in taxable states, however, you are only exempt if you supply handicrafts.
Further, suppose any person undertakes occasional transactions, which involve the supply of goods or services or both in any state or UT where he has no fixed address to operate. In that case, that person has to take a temporary GST number as a casual taxable person. Moreover,  a GST Registration of a casual taxable person is mandatory for the person irrespective of annual aggregate sale turnover.

3. How to get a temporary GST number?

You don’t need a particular form to apply for casual registration. Therefore, you’ll use the same form that everyone else uses to apply for the regular GSTIN. Further, the broad steps are as follows:

Start registering at least seven days before your business start date. As the registration process may take up to seven business days.
Fill out Part A of Form GST REG-01 at the GST Portal. Moreover, there’s a detailed manual to help you fill the form.

Further, you must declare the following details:

PAN

Phone number

Email address

State or Union territory

Once you’ve completed Part A, you’ll receive a temporary reference number. However, you can fill out Part B of the application within 15 days of receiving this number.

In the Business Details section, select ‘Yes’ under ‘Are you applying for registration as a casual taxable person?

Thereafter filling in your estimates for the values of supplies, how much net tax you owe as CGST + SGST/IGST and cess for the period. After that, generate the challan. Now, pay the advance tax and submit your application. After that, you’ll have to wait for the tax office to process it.
Further, if you have several registered business locations in one state, you can apply for multiple registrations in the state.

4. What are the documents required for casual Taxable registration under GST?

The documents required for casual taxable person is as follows:

Firstly, PAN Card copy (or copy of Passport, if NRI or foreign national)

Secondly, Copy of a Photo ID (such as a Passport/Driver’s License/Voter’s) 

Thirdly, Passport-size photo

Lastly, a Digital Signature Certificate (DSC)

5. How to cancel temporary GST registration?

To cancel a temporary GST Registration:

Firstly, visit the GST Portal and fill out Form GST PCT-06.

As soon as the process of GSTIN cancellation begins, the status will change to “Suspended.”

Finally, you can apply for a refund of any advance tax that you deposit when filling out the form.

6. How to extend the validity of temporary GST registration?

The validity of temporary GST registration can be extended up to an additional 90 days. But you’ll get this extension only once. Moreover, before you apply, you must pay tax liabilities for an extended period. Therefore, keep an eye on the validity period for your GST temporary registration. However, you can only apply for an extension during the validity period.