Temporary GST Registration

WHEN  THE NATURE OF BUSINESS OF AN ENTITY OR INDIVIDUAL IS NOT PERMANENT FOR TAKING REGISTRATION UNDER GOODS AND SERVICE TAX ACT AS A NORMAL TAXPAYER.BUT THEY NEED GST NUMBER FOR SOME CASUAL BUSINESS OR OCCASSION BASIS BUSINESS OR TO DO WORK IN SOME DIFFERENT STATE OR COUNTRY SO THEY NEED TO REGISTERED THEMSELVES UNDER GST FOR SUCH PERIOD. THIS TYPE OF REGISTRATION IS KNOWN AS TEMPORARY GOODS AND SERVICE TAX (GST) REGISTRATION WHICH IS AVAILABLE FOR SUCH PERIOD WHICH IS GRANTED BY THE DEPARTMENT OR ASKED BY THE ENTITY OR INDIVIDUAL FOR THEIR BUSINESS ACTIVITY.

THIS REGISTRATION HAS BEEN CANCELLED AUTOMATICALLY WHEN THE TENURE FOR SUCH REGISTRATION HAS BEEN COMPLETED .

THIS TEMPORARY GST REGISTRATION NEEDED BY THE ENTITY OR AN INDIVIDUAL WHO ARE DEALING IN SEASONAL ITEMS OR SERVICES OR THOSE WHO ARE NOT ELIGIBLE  OR CAPABLE FOR TAKING FIXED PLACE FOR THEIR BUSINESS ACTIVITY.

THE PERSONS WHO ARE TAKING REGISTRATION AS A TEMPORARY GST TAXPAYER:-

  • NON RESIDENT TAXPAYERS:- THEY ARE THE FOREIGN TAXPAYER WHO COME IN INDIA FOR SOME PROJECT BASIS BUSINESS SO THEY HAVE TO TAKE A REGISTRATION UNDER GST TEMPORARILY BEFORE FIVE DAYS FROM THEIR UNDERTAKING BUSINESS IN INDIA THROUGH THEIR AUTHORISED AGENT IN INDIA.
  • CASUAL TAXABLE PERSON:- THEY HAVE TO TAKE REGISTRATION TEMPORARILY UNDER GST WHEN THEY DEAL IN OCCASIONALL TRANSACTION INVOLVING THE SUPPLY OF SERVICES OR GOODS OR BOTH IN COURSE OR FURTHRANCE OF THEIR BUSINESS WHETHER ON THEIR OWN OR ON THEIR PRINCIPAL INSTRUCTION.

FOR TAKING REGISTRATION UNDER TEMPORARY GST REGISTRATION THE NON RESIDENT TAXPAYER OR CASUAL TAXABLE PERSON HAVE TO PAY AN AMOUNT AS ADVANCED DEPOSIT BEFORE TAKING REGISTRATION UNDER THIS.

 

MAKE APPOINTMENT
HIGHTLIGHTS