Goods & Service Tax

GST TEMPORARY REGISTRATION:

ABOUT: 
A Casual Taxable Person (CTP) is a person who supplies taxable goods or services occasionally in a taxable territory where he does not have a fixed place of business. The person can act as a principal or agent or in any other capacity supply goods or services for the furtherance of business. 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). 

a. Person includes individuals, Hindu Undivided Family, company including Government Company, firm, limited liability partnership, an association of persons, a body of individuals, co-operative society, local authority, and government including a corporation. 

b. Principal place of business means the place of business specified as the principal place of business in the certificate of registration. 

Extension of period 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 GSTR-1 ( Details of outward supplies of goods or services), its due date is On or before the 11th of the following month. 

FORM GSTR-3B (Summary of ITC, purchases and tax liability), its due date is 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 every quarter. A casual tax person is not required to file an annual return as required by a normally registered taxpayer. 

Note – All Forms can be submitted at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. 
Refund by a casual taxable person: CTP is eligible for the refund of any amount deposited more than tax liability which will be refunded after all the necessary returns have been furnished for the Registration period. Application for Refund of balance above 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”. 

Documents required for GST Registration: 
• Permanent Account Number (PAN) of the applicant 
• Copy of the aadhaar card 
• Proof of business registration or incorporation certificate 
• Identity and address proof of promoters/directors with a photograph 
• Bank account statement/canceled cheque 
• Authorisation letter/board resolution for authorized signatory 
• Digital signature 

## There may be complex things that occur during the registration process which is a time-consuming and lengthy process. The legal language of these forms is complex in nature. The government Portal and its functionality are in itself quite challenging. The support of professionals and experts can save your precious business time. 

Our COMPLIANCE expert, having expertise in all such kinds of matters, will resolve all problems with registration & compliance and will save your precious time and Money.  

Working Process: 
>Choose your Plan and Pay Securely. 
> Upload the required document 
> An expert will be assigned to you for the procedure of submission of the application. 
> Our Expert will complete the process required for your work along with the necessary assistance over a call during business hours. 

BASIC PLAN: 
Assistance in Temporary GST Registration. Temporary GST Registration, 
Service Fees: 999/- excluding government Fees. 

Law Compliances can help you in obtaining Temporary GST Registration in 4-7 working days.

** ** Time taken for Incorporation/ Registration will depend on the submission of the relevant documents by the client and also approval from the CONCERNED Government authorities. ***