Last updated: 3 Nov 2026

Virtual Auditor

Temporary GST Registration

Last updated: 3 Nov 2026

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Temporary GST registration is required for casual taxable persons — individuals or businesses who occasionally supply goods or services in a state where they have no fixed place of business. Common use cases: exhibitors at trade fairs, seasonal businesses, and one-time project-based suppliers. Registration valid for 90 days (extendable). Advance tax deposit equal to estimated liability required. Quick Answer: Temporary GST Registration — Temporary GST registration for casual taxable persons. Exhibitions, trade fairs, seasonal business. Advance tax deposit. 90-day validity. Virtual Auditor.

Regulatory Framework

Regulatory basis: Central Goods and Services Tax Act, 2017. State GST Acts. Integrated GST Act, 2017. GST (Registration) Rules, 2017.

Temporary vs Regular GST Registration

ParameterTemporary (Casual)Regular
Validity90 days (extendable 90)Until cancellation
Advance taxRequired (estimated liability)Not required
ITCAvailableAvailable
Applicable toOccasional supplier in other stateRegular business

Step-by-Step Process

    Step 1

    Determine if casual taxable person provisions apply

      Step 2

      Apply for temporary registration on GST portal

        Step 3

        Deposit estimated tax in advance

          Step 4

          Receive temporary GSTIN (valid 90 days)

            Step 5

            File returns for temporary period

              Step 6

              Surrender registration after expiry

              Latest Regulatory Updates (FY 2026-27)

              This page reflects the Income-tax Act, 2025 (in force from 1 April 2026), the Finance Act, 2026, and the notifications and circulars of CBDT, CBIC, MCA, SEBI and RBI reviewed in November 2026. Virtual Auditor continuously monitors regulatory developments to ensure all advice and filings are current and compliant with the latest provisions.

              When This Service Is Not Required

              GST registration/compliance is not required when: (a) aggregate turnover is below the threshold limit — Rs 40 lakhs for goods suppliers, Rs 20 lakhs for service providers, Rs 10 lakhs for special category states, (b) the supply exclusively consists of goods/services exempt under Notification 02/2017 or 12/2017, (c) the supplier deals only in non-taxable supplies under Schedule III (e.g., services by an employee to employer), or (d) the person exclusively makes supplies covered under reverse charge mechanism.

              If you are unsure whether your situation requires temporary gst registration, contact us for a free preliminary assessment. We will advise you honestly — including telling you if you do not need our services.

              Documents Required

              The following documents are needed to initiate the temporary gst registration process:

              PAN card of the business/proprietor, Aadhaar card of the authorised signatory, photograph (passport size) of the proprietor/partners/directors, proof of business address (rent agreement + NOC from landlord, or ownership document + electricity bill), bank account statement or cancelled cheque, Certificate of Incorporation/Partnership Deed/LLP Agreement (for entities), Board Resolution or Authorisation Letter (for companies), and digital signature certificate (Class 3) for companies and LLPs.

              We provide a personalised document checklist after the initial consultation, tailored to your specific entity type and situation. Documents can be shared securely via email or our client portal.

              What You Receive

              Upon completion of the temporary gst registration engagement, you will receive: Completed GST form/filing acknowledgment, computation worksheet with detailed working, reconciliation statement where applicable, compliance calendar for upcoming due dates, and a summary advisory note highlighting any issues or opportunities identified during the engagement.

              All deliverables are reviewed by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV) before release to ensure accuracy and regulatory compliance.

              What has changed in the law — reviewed October 2026

              • Income-tax Act, 2025: assented to on 21 August 2025 and in force from 1 April 2026, it replaces the Income-tax Act, 1961 for tax year 2026-27 onward, and the Income-tax Rules, 2026 (notified 20 March 2026) replace the 1962 Rules. Section and rule numbers on this page are those of the 1961 Act and 1962 Rules, which continue to govern assessments, appeals and pending proceedings for assessment years up to 2026-27; for tax year 2026-27 onward the corresponding provisions of the 2025 Act apply, and our engagement letters quote both.
              • GST demands for tax periods from FY 2024-25 onward are raised under section 74A of the CGST Act, 2017 (inserted by the Finance (No. 2) Act, 2024, in force from 1 November 2024) with one time limit — notice within 42 months of the annual-return due date and order within 12 months of the notice — and a 60-day window for reduced penalty; sections 73 and 74 continue to apply to tax periods up to FY 2023-24.

              Frequently Asked Questions

              Who is a casual taxable person?
              A person who occasionally supplies goods/services in a state where they have no fixed place of business. Example: a Delhi-based manufacturer exhibiting at a Chennai trade fair.
              How far in advance must I apply?
              At least 5 days before commencing business in the state. Registration valid for 90 days from the effective date.
              What is casual taxable person?
              Person who occasionally undertakes taxable transactions in a state where they have no fixed place of business. Example: exhibitor at trade fair in another state. Must obtain temporary GST registration before commencing supply.
              How long is temporary GST valid?
              90 days from date of registration. Can be extended for additional 90 days by applying before expiry. Must file returns and surrender registration after temporary period ends.
              Is advance tax deposit mandatory?
              Yes. Must deposit estimated tax liability for the entire registration period in advance at the time of registration. Deposit adjusted against actual liability in returns.
              Can temporary GST claim input tax credit?
              Yes. Casual taxable persons can claim ITC on inputs and input services used for making taxable supplies during the temporary registration period. Must be claimed in returns filed during that period.
              What happens after temporary period ends?
              File all pending returns. Any excess tax deposited: claim refund. Surrender temporary GSTIN. If business becomes permanent in that state: apply for regular registration.
              Do I need GST registration for my business model, and what will the complete process cost?
              Registration is needed when your aggregate turnover crosses the threshold, generally ₹40 lakh for suppliers of goods and ₹20 lakh for suppliers of services, with lower limits in some special-category states. Some businesses must register whatever their turnover (section 24 of the CGST Act), for example most inter-state suppliers of goods, many sellers through e-commerce operators, casual and non-resident taxable persons, and persons liable under reverse charge. The government charges no fee for GST registration. The complete cost is our professional fee, quoted before we start, plus your own time to provide PAN, Aadhaar authentication, proof of the place of business and bank details. After registration you must file returns from the effective date, even when there are no sales.
              What is the GST registration threshold in India?
              Mandatory for turnover above ₹40 lakhs (goods) or ₹20 lakhs (services). ₹10 lakhs for special category states. Compulsory regardless of turnover for inter-state suppliers of goods (inter-state suppliers of services are exempt up to the threshold under Notification No. 10/2017-Integrated Tax); e-commerce sellers of goods below the threshold who supply intra-state within a single state are exempt under Notification 34/2023.
              What is the penalty for late GST return filing?
              Late fee of ₹50/day (₹20 for nil returns) under Section 47, capped at ₹5,000 per return period. Interest at 18% p.a. on tax liability under Section 50.

              Related Services

              GST RegistrationGST Appeal ServicesGST Registration in BangaloreGST Registration in MumbaiGST Registration for ForeignersGST Registration for New Business ChennaiGST Registration Cancellation & RevocationGST Revocation of Cancellation

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