Temporary GST Registration

Last updated: 14 Oct 2026

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.

Temporary GST Registration is a service offered by Virtual Auditor, an AI-powered CA and IBBI Registered Valuer firm (IBBI/RV/03/2019/12333) led by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV), specialising in GST compliance and appellate representation, from offices in Chennai, Bangalore, and Mumbai since 2012.

Source: CGST Act 2017, CGST Rules 2017, CBIC Circulars Official References: GST Portal ↗ · CBIC Acts & Rules ↗

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

People Also Ask

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; 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.

How Virtual Auditor Delivers This Differently

Our AI-assisted GST analyser extracts demand amounts, computes pre-deposit requirements (10% for Section 107, an additional 10% for Section 112), identifies limitation dates, and maps each issue to relevant case law from our appellate database — delivering a data-driven contest-or-accept recommendation within 24 hours.

Need Help With This?

Free 30-minute consultation with CA V. Viswanathan, FCA, ACS, CFE, IBBI RV. No obligation.

Latest Regulatory Updates (FY 2025-26)

This page has been updated to reflect changes introduced in Budget 2025, recent notifications from CBDT, CBIC, MCA, SEBI, and RBI, and evolving compliance requirements for FY 2025-26. Virtual Auditor continuously monitors regulatory developments to ensure all advice and filings are current and compliant with the latest provisions.

Recent Engagement — How We Helped

Context: a manufacturing company with operations across 4 states facing a GST demand order for alleged irregular ITC claims.

Challenge: The company received a demand notice for disallowance of Input Tax Credit worth Rs 45 lakhs on inter-state purchases, citing mismatch between GSTR-2A and GSTR-3B returns, along with a 100% penalty under Section 74 for alleged suppression.

Our approach: We conducted a line-by-line reconciliation of purchase invoices against GSTR-2A data, identified that the mismatch was due to delayed filing by 3 suppliers, and prepared a comprehensive reply with supplier-wise reconciliation statements, payment proofs, and case law references supporting ITC eligibility under Section 16(2).

Outcome: The Appellate Authority reduced the demand by 85%, accepting our reconciliation evidence. The penalty was dropped entirely as no suppression was established. Total savings for the client: Rs 38 lakhs in tax demand plus Rs 45 lakhs in penalty.

When Is Temporary GST Registration 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 2 or above) 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 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.

Step-by-Step Process

2

Step 2

Apply for temporary registration on GST portal

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Step 3

Deposit estimated tax in advance

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Step 4

Receive temporary GSTIN (valid 90 days)

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Step 5

File returns for temporary period

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Step 6

Surrender registration after expiry

Which laws govern this service? — GST

The statutory provisions this service is delivered under, linked to the official text:

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.

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.

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