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Temporary GST Registration

Temporary GST registration is done to run a temporary business in another state or union territory. When any individual goes to another state or union territory for a short period of time to supply goods or services and while staying there, he runs his business, he has to register temporary to run a temporary business. This registration can be done for a maximum period of 3 months. Casual taxable persons have been provided special treatment under GST. To register a temporary GST has to be filed form REG-01.

Extension in period of registration

If your registration period has expired of 90 days then you can extend it for another 90 days in addition. Extension cannot be applied for second time.

Returns under Temporary GST

Under temporary GST registration, person does not have to file an annual return. Casual person has to file the returns GSTR-1 and GSTR 3B.

Know the basics

Documents required for Temporary GST Registration

  • PAN Card
  • Aadhar Card
  • Partnership Deed (in case of partnership)
  • Certificate of Incorporation (In case of company)
  • Details of principal place of business
  • Bank Statement
  • Cancelled cheque
  • Challan of taxes paid
  • Authorization letter
  • Passport size photograph
  • Passport (In case of Foreigner or NRI)
  • Specimen signature

Exemption from temporary GST registration

Individuals who do the following business are not required to register temporary GST:

  • Leather articles (HSN 4201, 4202, 4203)
  • Carved wood products ( 4415, 4416, 4419, 4420)
  • Wood turning and lacquer ware ( 4421)
  • Bamboo products (46)
  • Grass, leaf and reed and fibre products, mats pouches, wallets (4601, 4602)
  • Paper mache articles (48230
  • Textile handloom products, textile hand printing (50, 52, 54, 58, 62, 63)
  • Zari thread (5605)
  • Carpet, rugs and durries (57)
  • Textiles hand embroidery (58)
  • Theatre customs (61, 62, 63)
  • Coir products (including mats, mattresses 5705, 9404)
  • Leather footwear (6403, 6405)
  • Carved stone products
  • Stones inlay works (68)
  • Pottery and clay products (6901, 6909, 6911, 6912, 6913, 6914)
  • Metal table and kitchen ware (7418)
  • Metal statues, images, urns and crosses of the 8306 type used for decoration of meals of chapters 73 and 74
  • Metal bidriware (8306)
  • Musical instruments (92)
  • Horn and bone products (96)
  • Conch shell crafts 96
  • Bamboo furniture, cane furniture (94)
  • Dolls and toys (9503)
  • Folk paintings, madhubani, patchitra, rajasthani miniature (97)