How do I obtain a GST Registration as a Casual Taxable Person?

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How do I obtain a GST Registration as a Casual Taxable Person?. A person applying for registration as a casual taxable person shall be given a temporary reference number by the Common Portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under rule 1(5) shall be issued electronically only after the said deposit in the electronic cash ledger – Rule 1(6) of Registration Rules

A person should take a Registration, within thirty days from the date on which he becomes liable for registration, in such manner and subject to such conditions as is prescribed under the Registration Rules. A Casual Taxable person and a non-resident taxable person should however apply for registration at least 5 days prior to commencement of business.

1. I want take a Registration as a Casual Taxable Person but I can’t find the option.

The option to register is in the New Registration Application form for a normal taxpayer. In PART A of the New Registration Application, select Taxpayer Reference screenshot (highlighted in red):

How do I obtain a GST Registration as a Casual Taxable Person?

To obtain a Registration as a Casual Taxable Person, follow these steps:

  1. Refer to point 1
  2. In PART B of the New Registration Application form in the Business Details section, select Yes under ‘Are you applying for registration as a casual taxable person?’ as shown in the screenshot:
obtain a Registration as a Casual Taxable Person
  1. When you select Yes, the form will open a GST Challan
  2. Fill in the payment details as per your estimated turnover during the period of Registration as a Casual Taxable Person and generate the challan
  3. Make the advance payment using the payment modes available on the GST Portal
  4. Your registration will be granted after due processing by the concerned Tax Official

When should I apply for a Registration as a Casual Taxable Person?

You should apply for Registration as a Casual Taxable Person 5 days prior to the date of commencement of business.

How long is the Registration as a Casual Taxable Person valid?

Registration as a Casual Taxable Person can be granted for a maximum of 90 days.

Can I extend my Registration as a Casual Taxable Person?

Yes, you can extend your Registration as a Casual Taxable Person once for an additional period of 90 days if you apply before the expiration of the initial period.

I have already extended my initial registration once and cannot extend it a second time as per prevailing laws. What do I do if my extension is about to expire and my business has not concluded?

In such a case, you are required to obtain registration as a normal taxpayer in the concerned state.

The moment I select Registration as a Casual Taxable Person option the New Registration Application forms asks me to fill a GST Challan. Why?

In case of Registration as a Casual Taxable Person, you are required by law to deposit the tax in advance based on the estimated turnover for the period for which the casual registration has been obtained.

A GSTIN will also be generated and prefilled in the challan. The status of this GSTIN will be provisional until your application is approved by the tax authority and the casual registration is officially granted.

Is there a fixed amount I must deposit with the GST authorities before taking a Registration as a Casual Taxable Person?

No, you are required by law to deposit the tax in advance based on the estimated turnover for the period for which the casual registration has been obtained.

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