GST Temporary Registration
4 points you must know About GST temporary Registration
The validity of GST temporary registration is 90 days.
2. Advance GST Payment :
You have to pay 100% of the estimated tax at the time of application for the allotment of a temporary GST number.
3. No Threshold Limit:
There is no threshold limit of 20lacs/40 lacs in this type of registration.
4. Extension of Validity:
The validity of the original temporary registration can be extended by another 90 days, provided the application for extension must be made during the initial validity period.
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FAQ`s Regarding GST Temporary Registration
A casual taxable person :
● is someone who does occasional business (or seasonal business) with goods and/or services
● Doesn’t have a fixed business address in taxable States or Union Territories where they do business
● Plays the role of an agent, the principal or any other role in the supply of goods and services
If you find that you’re a casual taxable person, by GST Law, you must apply for temporary GST registration. It doesn’t matter what your annual turnover is.
Note that ‘person’ can include individuals, LLP, HUF, company including government company or firm, BOI, AOP, a local authority, co-operative society, artificial judicial person, trust, government, corporation or government company.
Example: Mr Mehta has registered his business at a Mumbai address. He now wants to participate in a trade fair in Bangalore. But doesn’t have a registered business address in Bangalore. So, he must enrol for temporary GST registration as a CTP in Bangalore. Only then can he participate in the trade fair.
If you are a supplier with an overall turnover above the exemption threshold limit, you have to enrol for GST 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. You are only exempt if you supply handicrafts.
Suppose any person undertakes occasional transactions, which involves 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. A GST Registration of a casual taxable person is mandatory for the person irrespective of annual aggregate sale turnover.
In this particular category, a GST number is required to be obtained at least five days before undertaking the business transaction.
You don’t need a particular form to apply for casual registration. You’ll use the same form that everyone else uses to apply for the regular GSTIN. The broad steps are as follows:
● Start registering at least seven days before your business start date. You’ll be registered within seven business days.
● Fill Part A of Form GST REG-01 at the GST Portal. There’s a detailed manual to help you fill the form.
● You must declare the following details:
● Phone number
● Email address
● State or Union territory
● Once you’ve completed Part A, you’ll receive a temporary reference number. You can fill 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?’
● Fill in your estimates for the values of supplies, how much net tax you owe as CGST + SGST/IGST, and cess for the period. Then generate the challan.
● Pay the advance tax and submit your application. Now you’ll have to wait for the tax office to process it.
If you don’t choose Aadhar verification, officials may physically verify (with your permission) your documents and place of business. If you have several registered business locations in one state, you can apply for multiple registrations in the state.
If you’re a CTP, submit these documents:
● Scanned copy of PAN Card scanned (or copy of Passport, scanned if NRI or foreign national)
● Scanned copy of a photo ID scanned (such as Passport/Driver’s License/Voter’s ID)
● Scanned passport-size photo
● Digital Signature Certificate (DSC)
To cancel a temporary GST Registration
● Visit the GST Portal and fill Form GST PCT-06.
● As soon as the process of GSTIN cancellation begins, the status will change to “Suspended.”
● You can apply for a refund of any advance tax that you deposit when filling the form.
If you need an extension, you can get up to an additional 90 days. But you’ll only get this extension once. Before you apply, you must pay tax liabilities for the extended period. Keep an eye on the validity period for your GST temporary registration. You can only apply for an extension during the validity period.