Key Takeaways
- Casual taxable persons conducting seasonal businesses can obtain temporary GST registration without needing permanent registration.
- Temporary GST registration is valid for up to 90 days, with an option to extend for an additional 90 days.
- The registration process involves filling out Form GST REG-01 and submitting required documents online.
- Certain artisans and handloom suppliers are exempt from casual taxable person registration under specific conditions.
- Temporary GST registration ensures compliance for businesses operating in fairs and exhibitions without a permanent business address.
Under the Goods and Services Tax (GST) regime, casual taxable persons do not have to apply for permanent registration on the GST portal. For conducting seasonal commercial affairs like a trade fair or exhibition, these individuals can issue an application of registration temporarily.
If you are someone looking forward to completing temporary GST registration for exhibition then this guide will help you.
Who Qualifies for Tax Payments as a Casual Taxable Person?
The GST Act has specially applicable GST regulations for casual taxable persons. As per the special provisions, one who occasionally engages in commercial transactions is designated as a casual taxable person. There is no permanent business location involved in this type of temporary business and the business owner needs to furnish an advance GST deposit.
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How Does a Casual Taxable Person Differ from a Regular Taxpayer?
A person under the normal taxpayer categories of suppliers must complete registration as per the GST-relevant provisions. They cannot be marked as a casual taxable person. Regular taxpayers can operate their ventures from anywhere in India. On the other hand, a casual taxable person typically faces many challenges in registering a permanent business address, thus necessitating a temporary arrangement.
There are special relevant provisions in the GST Registration Act to address the distinct tax liability of taxpayers. One can notice this when comparing the regular business operations for typical taxpayers with the temporary nature of business for casual taxpayers. Unless a taxpayer enrolled under the casual person scheme decides to switch to the GST composition scheme, they are required to file monthly returns and keep accounts in line with the GST Act.
What Is the Process for Casual Taxpayer Registration?
The procedure of casual registration via the common portal has been jotted down below:
- To start the temporary initial registration process, an applicant must issue Form GST REG-01 by visiting the common portal. There they must mention ‘For Casual Taxable Person’ in Part A. Along with this, the applicant needs to submit certain details like mobile number, State or Union territory name, PAN and the anticipated period of time for the business activity.
- Next, a Temporary Reference Number (TRN) is assigned to the applicant upon verification of PAN, email and mobile address. The newly registered person now logs in with the TRN and fills up Part B of Form GSTR-1.
While providing information here, you must attach some important documents stating estimated turnover, address proof, bank account details, etc.
- At this stage, the applicant must present an estimated annual turnover for the registration period. Then they must complete the transaction either via challan (offline) or online.
- Now, the applicant receives an acknowledgement for submitting their application via Form GST REG-02. A designated officer processes this application within three working days. If there is no response against a query put forward by the officer then the Form GST REG-06 is issued.
- A Form GST REG-03 can also be issued if the officer finds any query or discrepancy. In return, the applicant must submit the Form GST REG-04 within 7 business days.
If the applicant’s response seems legit then the authorities issue a registration certificate after a successful verification. For unsatisfactory responses, a stipulated time frame is given after which the application for GST registration becomes void.
Which Documents Are Needed for Temporary GST Registration?
Besides a valid mobile number and email address, the copies of documents needed for temporary GST registration have been given in the below-mentioned list:
- Applicant’s PAN card (valid for Indian residents) or passport (for non-resident taxable persons and foreigners)
- Incorporation document/ proof of business registration
- ID proof document of the temporary GSTIN applicant (Aadhaar card/ passport/ voter’s ID card, etc.)
- Photo of the applicant along with authorised signatory (should be in the JPG format, maximum size – 100KB)
- Location of supplier document and principal place of the concerned business (valid documents would be property tax receipt, rent agreement, electricity bill, etc.)
- Bank statements or bank account details
- Existing registration documents like GSTIN, MCA registration and so on
- Proof of appointment of authorised signatory (board resolution, authorization letter, etc.)
How Long Is Temporary GST Registration Valid?
The temporary GST registration is deemed valid for a maximum period of 90 days or for the time limit mentioned in the application, whichever comes before. If you wish to extend the registration by another 90 days of validity period then you may continue by filing Form GST REG-11. Along with that, you need to furnish an additional payment of tax before the original period expires.
Who Is Exempt from Registering as a Casual Taxable Person?
The exemption relevant provisions for a casual taxable person had been declared via notification number 56/2018 – Central tax dated 23rd October 2018.
In the following segment, you can grab a fair idea regarding the categories of taxable persons who are exempted from temporary registration:
- A casual taxable person who is involved in the inter-state supply of handloom products is exempted. However, to claim the exemption the person needs to prove that the goods are made by hand and no machinery is involved.
- In addition, some craftsmen are also eligible for tax exemption under casual registration if they are associated with the inter-state supplies of certain goods. These specified items include supply of handicraft goods, carved metal statues and stone products, clay products, carpets, metal tables, wood products, leather articles, bone products, etc. The only condition to claim eligibility under casual GST liability is that all the mentioned products must be primarily made by hand.
The Bottom Line
To conduct businesses legally where the permanent address aspect is missing, such as businesses in fairs, temporary GST registration is very crucial. A temporary GST registration for exhibition via the online portal simplifies tax liability compliance by enabling seasonal businesses to participate without the added liabilities of mainstream registration.
So, if you are an occasional taxable individual you can swiftly execute business transactions and avoid possible penalties while running a shop in a fair.
FAQs
How do I register for temporary GST for exhibition?
To register for temporary GST for an exhibition, visit the GST portal and fill out Form GST REG-01, selecting ‘Casual Taxable Person’ in Part A. Provide the required details such as your PAN, estimated turnover, and duration of the business activity. Once submitted, you’ll receive a Temporary Reference Number (TRN) to complete the process, after which the GST registration certificate will be issued upon approval by the GST authorities.
Can we take temporary GST registration?
Yes, you can take temporary GST registration if you are a casual taxable person, meaning you engage in occasional commercial activities without a permanent business location, such as trade fairs or exhibitions. This temporary registration is valid for up to 90 days and can be extended once by another 90 days if needed, by applying through the GST portal.
Is GST required for exhibitions?
Yes, GST is required for exhibitions if you are selling goods or services during the event. As a casual taxable person, you need to obtain temporary GST registration before commencing your business activities at the exhibition to comply with GST laws and remit the applicable taxes on your sales.
How to get temporary registration number in GST?
To get a temporary registration number in GST, start by applying on the GST portal using Form GST REG-01, selecting ‘Casual Taxable Person.’ After submitting your application and required documents, you’ll receive a Temporary Reference Number (TRN). Use this TRN to complete the registration process, and once approved, you’ll be issued a temporary GSTIN (Goods and Services Tax Identification Number).
How do I get an urgent GST number?
To obtain an urgent GST number, apply for registration on the GST portal by filling out the necessary forms and providing all required documents. Although the standard processing time is three working days, you can ensure a quicker response by accurately completing the application and promptly addressing any queries from the GST officer. For urgent needs, engaging a GST consultant might help expedite the process.
What is GST temporary ID?
A GST temporary ID, also known as a Temporary Reference Number (TRN), is issued when you apply for GST registration as a casual taxable person. It is used to track and complete your registration process on the GST portal until your application is approved and you receive a permanent GSTIN.
How to apply for a casual GST number?
To apply for a casual GST number, visit the GST portal and fill out Form GST REG-01, specifying ‘Casual Taxable Person’ in the relevant section. Provide your PAN, estimated turnover, and other necessary details, and submit the form. After the GST officer processes your application, a GSTIN will be issued, allowing you to operate temporarily as a registered entity under the GST regime.
