An overview of temporary GST registration
Many people run seasonal or temporary businesses. They don’t have a fixed or permanent area for their business. So, Temporary GST registration is for an individual who is involved in business occasionally and doesn’t have a permanent place for business. This type of individual can apply for temporary registration under the GST law. In the GST Act, it is stated that a person who occasionally runs the business that includes the supply of goods or services, whether as an agent or principal or any other role in a country where he/she has no permanent place.
A casual taxable person can also apply for temporary GST registration under the GSTY law. In this law, they have been provided special treatment. Casual taxable persons carry out the business for only a few months in a year with no permanent place.
Who can apply for it?
There are certain types of business that can apply for temporary GST registration, such as
Ice cream shop, pan shop, it tobacco
A casual taxable person or non-resident taxable person
Businesses that supply products through E-commerce
E-commerce
Interstate supplier
How to register?
To register, the casual taxable person has to apply for registration at least five days before opening his business. There are no special forms to register as a casual taxable person. Before applying, the casual taxable person should give
Permanent account number
Email address
Mobile number
State or Union territory
All this information should fill in part A form GST reg-01 on the GST portal. A casual taxable person can apply for registration under the GST act with a maximum of 3 months validity and not more than that. If the office allows more, then he can further apply after that as it can seem a little complicated process for people who don’t have any idea about this topic, so hiring a professional would help the person to complete the process without any complexity.