Temporary GST Registration

Event Baed Compliance

850* Basic Package

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Overview

GST registration for Casual Tax Payable person:-

Casual Business means participate in short term business like trade fair or any exhibition. There is a special treatment for casual taxable person under GST. The casual taxable person is defined as a person who occasionally undertakes transactions involving the supply of goods or services or both in the course of furtherance of business and does not have a fixed place of business, in the GST Act. Hence a casual taxable person is define as a person, who would be running temporary business in fairs or exhibitions or seasonal businesses. Casual taxable person obtain a Temporary Registration for a period of Maximum 90 days.

GST registration for Temporary Business :-

Any person that comes under the category of a casual taxable persons, are compulsorily required to obtain GST registration, irrespective of the annual aggregate turnover. The application for GST registration for a casual taxable person should be made at least five days prior to commencement of the business and can be made using Form GST REG-01.

Deposit for GST Registration:-

Casual taxable persons, unlike regular taxpayers, required to pay Tax in advance for GST registration and the amount of tax be deposited would be equal to the expected tax liability during the validity period of GST registration. The casual taxable person after applying for GST registration, is provided with temporary reference number is generated for payment of GST deposit. Once the GST deposit is paid, and electronic cash ledger of the taxpayer is printed and GST registration certificate is released.

Validity of GST Registration for Casual Taxable Person:-

The validity of GST registration obtain under casual taxable person is 90 days from the date of registration or the validity period mentioned in the GST registration application, whichever is earlier.

Extension of GST registration

The form GSTREG 11 must be submitted along with the request of extension of the validity period, if in any case casual taxable person needs an extension of the validity period mentioned in the GST registration certificate, GST advance deposit must also be made by the taxpayer based on the expected tax liability. The GST registration can be extended up to another 90 days after verifying the application of the person by the GST authority and satisfied after advance GST deposited is made

Regular Taxable Person vs Casual Taxable Person.

Regular tax payable person is not classifiable as a casual taxable person or a non-resident taxpayer person as that person is required to be registered under GST and would be a person with a fixed place of business located within India.

Casual taxable person comments their business seasonally hence it would be difficult for them to maintain a fixed place of business or file monthly GST returns continuously. To accommodate the unique requirement of such taxpayers special provisions have been provided under the GST act for casual taxable person‘s registration.

Refund by Casual Taxable Person

Casual Taxable Person is eligible for the refund of any excess amount deposited than the actual tax liability. This refund will be processed only after submission of all due returns.

Advantages

1) Technological support to GST law

The new GST system has a strong technological support and we can expect, the digitalisation in the service of GST, in the coming months.

2) Growth of MSME

The GST made MSME less dependent on tax expert, due to simplified return filing system in place. Introduction of quarterly filing option for tax payers having turnover below 1.4 crores was a wise decision.

3)GST Council playing principle diplomacy and the statement ship shown by the members is surely a benefit.

Disadvantages

1) Causing slow down for exporters

The delayed IGST refund has affected exporters and cause the slowdown although efforts are being made by the department but yet, over a few months we can expect a slowdown in exports sector in India.

Document Required

1) Sole Proprietorship

PAN card of the owner
Aadhar card of the owner
Photograph of the owner (in JPEG format, maximum size – 100 KB)
Bank account details
Address proof

2) Partnership Firm

PAN card of all partners (including managing partner and authorized signatory)
Copy of partnership deed
Photograph of all partners and authorized signatories (in JPEG format, maximum size – 100 KB)
Address proof of partners (Passport, driving license, Voters identity card, Aadhar card etc.)
Aadhar card of authorised signatory
Proof of appointment of authorized signatory
In the case of LLP, registration certificate / Board resolution of LLP
Bank account details
Address proof of principal place of business

3) HUF

PAN card of HUF
PAN card and Aadhar card of Karta
Photograph of the owner (in JPEG format, maximum size – 100 KB)
Bank account details
Address proof of principal place of business

4) Company

PAN card of Company
Certificate of incorporation given by Ministry of Corporate Affairs
Memorandum of Association / Articles of Association
PAN card and Aadhar card of authorized signatory. The authorised signatory must be an Indian even in case of foreign companies/branch registration
PAN card and address proof of all directors of the Company
Photograph of all directors and authorised signatory (in JPEG format, maximum size – 100 KB)
Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB)
Bank account details
Address proof of principal place of business

Time Lines

(10 to 15 Days)
Purchase the Service
Upload / send the Documents
Discussion with expert
Filing of application with registrar authorities
Receipt of Registration Certificate
Confirmation to client

Service Covered

Pricing for what you want required service

Basic

850*

Expert Consultation
GST Registration

Business

2950*

Expert Consultation
GST Registration
3 months GST return upto 20 entries per month

Enterprise

5950*

Expert Consultation
GST Registration
6 months GST return upto 50 entries per month

Notes:
* This price is inclusive of all Govt filing fee and excluding GST amount.

FAQ's

Is PAN mandatory for obtaining GST registration.

In order to obtain a GST certification it is mandatory to have a PAN card. In case of proprietorship, the pan card of the proprietor can be used. However, PAN is not mandatory for GST registration of foreigners and foreign companies.

What is the deadline for getting registered under GST?

An entity liable to be registered under GST should apply for the registration within 30 days of meeting the criteria. Casual taxable persons and non-resident are required to register the GST before commencing the business.

Who is the primary authorised signatory ?

Person who is undertaking task on the GST portal on the behalf of the taxpayer is known as primary authorised signatory.

What is the validity of GST certification/registration?

A GST registration is valid until it’s cancelled, it doesn’t have any for non-resident taxable person have a validity period that is fixed while issuing the GST registration certificate.

What is intra state supply?

)An intrastate supply of goods and services means when the place of supply is in the same state as the location of the supplier. It doesn’t include the supply of goods and services to SEZ unit.

What is SGST?

The SGST is state GST which is applicable on intrastate supply of goods and services. SGST is administered by the respective state government.

What is CGST?

Central GST is applicable on the intrastate supply of goods and services and would be levied under the CGST act. Hence in case of intrastate supplies of goods and services both central and state government would combine their ladies with an appropriate revenue sharing agreement between them.

What is IGST?

Integrated GST is the tax levied on the supply of goods and services in case of inter State trade across India it comes under the act of IGST. IGST also include supply of goods and services in course of import into India and export of goods services from India.

What is a E-way bill?

E-way bills an electronic evidence that shows the movement of goods having a value more than Rs. 50,000. It has two components part one, with details such as GSTIN of the supplier and recipient, place of delivery value of goods and reason of transportation and part B, containing the details of vehicle and transport document.

Benefit of the E way bill and is it mandatory to generate an E way Bill?

E-way bill facilitate faster movement of goods and improve turnaround time of trucks because it is a wholly Digital interface and doesn’t require any state boundary checks.And generating a E way Bill is mandatory in all cases where in the value of consignment is more than Rs.50,000. It is not required to generate one if the goods and services are being transported by non-motorized conveyance.

What is the composition scheme?

Small businesses register under the GST composition scheme pays fix rate of turnover every quarter and file the GST returns every quarter. It is generally related to small taxpayers who are supplying goods and services to the end customer with a lower turnover.

What is the eligibility criteria for composition scheme? And how long the scheme is valid for?

Composition scheme is valid for the existing tax pier with a turnover did not cross the Rs.15 crore threshold in the preceding financial year. The validity of a composition scheme depend upon the option exercised by the taxable person as long as all the conditions are fulfilled as specified in the law.

Temporary GST Registration