Any individual who is engaged in carrying seasonal business and not having a permanent/fixed place of business can apply for temporary registration under the GST Law.Casual taxable persons are also allowed to take temporary registration under the GST law.An example of a casual taxable person can be a fireworks shops setup during Diwali festival time, selling fireworks or a temporary food stall.
Temporary GST registration can be granted to any business if the nature of the business is casual or business. GST registration will automatically be cancelled after the tenure for which the registration has been granted.
Every Casual Taxable Person shall apply for registration at least 5 days before commencement of his business.
FORM GST REG-01 can be used for obtaining registration as in the case of normal tax payer. A casual taxable person, before applying for registration, should declare his:
Permanent Account Number
State or Union territory
VALIDITY OF REGISTRATION
Casual Taxable Person can apply for registration under GST Act having a maximum validity of 3 months or 90 days can further extend the period.