Temporary GST Number Application Process
If any individual undertakes occasional transactions, which involves supply of goods or services or both as a party or as an agent or in any other capacity in any state or UT where he has no fixed address to operate. A GST Registration of a casual taxable person is mandatory for the person irrespective of annual aggregate sale turnover.
In this special category, a GST number is required to obtain at least 5 days prior to undertaking the business transaction. Temporary GST requires for putting / organizing Exhibitions.
The liability to register under GST arises when the person is a supplier and the aggregate turnover in the financial year is above the threshold limit of 20 lac rupees. However, there are certain categories of suppliers who are required to get compulsory registration irrespective of their turnover.
The threshold limit of 20 lac rupees is not applicable to them. One such supplier would be a Casual Taxable Person (hereafter referred as CTP). A Casual Taxable person cannot opt for Composition Scheme. A CTP has to obtain a temporary registration which is valid for a maximum period of 90 days in the State from where he seeks to supply as a casual taxable person. A CTP is required to make the advance deposit of GST (based on an estimation of tax liability).
Registration Process
Extension of period of Registration
Apply in FORM GST REG-11 before the end of validity of registration. An extension can be made for a further period not extending 90 days. The extension will be allowed only on deposit of additional tax liability for the extended period.
Returns to be furnished
The casual taxable person is required to furnish the following returns
| FORM | DUE DATE |
| FORM GSTR-1 ( Details of outward supplies of goods or services) | On or before the 11th of the following month |
| FORM GSTR-3B (Summary of ITC, purchases and tax liability) | On or before the 20th of the following month |
However, if a CTP has opted for the QRMP scheme, he has to file IFF/GSTR-1 and GSTR-3B on a quarterly basis.
A casual tax person is not required to file an annual return as required by a normally registered taxpayer.
Refund by a casual taxable person
CTP is eligible for the refund of any amount deposited in excess of tax liability which will be refunded after all the necessary returns have been furnished for the Registration period. Application for Refund of balance in excess of tax liability in the electronic cash ledger can be claimed in Form GST RFD-01 under the category “Refund of excess balance in the electronic cash ledger”.
Created & Posted By Aashima Verma
Accounts Executive at TAXAJ
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