Temporary GST Registration
Temporary GST Registration –
Who is a Casual Taxable Person? What is he/she to do with the Temporary GST Registration?
A Casual Taxable Person (CTP) is a person who engages in supply taxable goods or services occasionally in a taxable territory where he/she does not have a fixed business place.
A CTP should receive a temporary registration, valid for a maximum period of 90 days in the State where he/she seeks to supply his goods and is required to make the advance deposit.
Before the end of validity of registration, apply in FORM GST REG-11 and an extension can be made not extending 90 days; only on deposit of additional tax liability.
Returns to be furnished by CTP –
|1||FORM GSTR-1 (Outward supplies of goods/services)||On/before the 11th of the following month|
|2||FORM GSTR-3B (ITC, purchases and tax liability)||On/before the 20th of the following month|
If a CTP has opted for the QRMP scheme, he/she has to file IFF/GSTR-1 and GSTR-3B(quarterly)
A CTP is not required to file an annual return unlike a normally registered taxpayer.