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GST Registration (Casual Taxable Person)

  • A casual taxable person has to apply for registration at least five days prior to the commencement of business.
  • Completely online service - No physical presence required
  • Quickly get your paperwork done here. It takes less than a minute!

Required Documents

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Self attested PAN Card of entity (Partnership/Company/LLP)

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Self Attested PAN Card of proprietor/partners/directors

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Self attested Aadhar Card of proprietor/partners/directors

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Self attested address proof of proprietor/partners/directors (Aadhar/passport/Driving License/Voter ID Card

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Copy of existing GST registration, if any

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Photograph of proprietor/partners/directors in JPEG Format (Max 100KB)

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Cancelled cheque or Bank account statement for 3 months

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Address proof of place of business (Rent Deed/Lease Deed or NOC from owner, along with utility bill)

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Board Resolution/ Authorization Letter for Authorized signatory (for LLP & Company)

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Incorporation Certificate of LLP & Company

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Partnership deed in case of partnership

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DSC of Authorized signatory (in case of LLP & Company)

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Valid Indian Mobile numbers of Directors/partners/proprietor

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Email id of directors/partners/proprietor

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Nature of business (specify top 5 products)

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Copy of documents relating to exhibition such as payment receipt for exhibition, booth allocation, consent letter for allotting space for exhibition etc.

Required Documents

Self attested PAN Card of entity (Partnership/Company/LLP)

Self Attested PAN Card of proprietor/partners/directors

Self attested Aadhar Card of proprietor/partners/directors

Self attested address proof of proprietor/partners/directors (Aadhar/passport/Driving License/Voter ID Card

Copy of existing GST registration, if any

Photograph of proprietor/partners/directors in JPEG Format (Max 100KB)

Cancelled cheque or Bank account statement for 3 months

Address proof of place of business (Rent Deed/Lease Deed or NOC from owner, along with utility bill)

Board Resolution/ Authorization Letter for Authorized signatory (for LLP & Company)

Incorporation Certificate of LLP & Company

Partnership deed in case of partnership

DSC of Authorized signatory (in case of LLP & Company)

Valid Indian Mobile numbers of Directors/partners/proprietor

Email id of directors/partners/proprietor

Nature of business (specify top 5 products)

Copy of documents relating to exhibition such as payment receipt for exhibition, booth allocation, consent letter for allotting space for exhibition etc.

Step by Step Procedure of GST Registration (Casual Taxable Person)

STEP 1

Document Verification

STEP 2

Issuance of DSC in case of a Pvt. Ltd. Co./Public Limited Co./LLP

STEP 3

Submission of documents on GST portal

STEP 4

Payment of advance tax on estimated tax liability

STEP 5

Providing GST Registration certificate to you

Frequently Asked Question

Is there any special relief or exemption to casual taxable persons from getting compulsory registration in GST?

Casual Taxable persons making supply of specified handicraft goods need to register only if their aggregate turnover crosses Rs. 20 Lakhs (Rs. 10 lakhs for in case of Special Category States). Refer Notification No. 32/2017-CT dated 15th September 2017

Can a casual taxable person opt for GST Composition Scheme?

A casual taxable person cannot exercise the option to pay tax under composition levy.

What is the procedure for applying as casual taxable person under GST?

The procedure for applying as a casual taxable person is same as that of a normal tax payer. While applying for registration on GST portal, the system asks whether you are applying as a CTP. We will click ‘yes’ in this tab.

CTP Registration Process:

  • Apply for GST registration furnishing necessary details such as PAN, Mobile No. and email id in Part-A of GST REG-1
  • Validation of details filled in Part-A by entering OTP received on registered mail ID or mobile
  • A Temporary Reference Number (TRN) will be generated which can be used to furnish details in Part-B of GST REG-1 form
  • Pay the advance tax based on estimated tax liability for the period for which registration is sought. Estimated value of supplies and estimated tax is to be given in the application form
  • On deposit of advance tax, an acknowledgement shall be issued electronically to applicant in Form GST REG-02
  • Advance tax deposited will be credited to electronic cash ledger of tax payer and taxpayer shall be granted a temporary registration certificate
  • The Taxpayer may download certificate, if necessary

When should a person apply for registration as a casual taxable person?

A casual taxable person is required to make an application on GST portal at least 5 days before the commencement of business.

What is the time limit of registration certificate of casual taxable person?

The validity of GST registration as a CTP is the validity as mentioned in the GST registration application or 90 days from the date of registration, whichever is earlier

Can CTP seek extension for validity of GST registration?

If any taxpayer seeks an extension in validity period of GST registration as CTP, he shall apply through Form GST REG-11 before the end of original validity period. Along with the request for extension, the taxpayer shall also pay additional advance tax for an amount equal to estimated tax liability for extended period. If proper officer is satisfied, he may grant extension up to another 90 days.

If the business is still not concluded, then the dealer needs to apply for permanent registration in the state as extension cannot be allowed for a second time.

What if we pay advance tax in excess of actual tax liability? Can such excess be refunded?

The CTP is eligible for refund of any balance of the advance tax deposited by him after adjusting his tax liability. The balance advance tax shall be refunded at the time of surrender of registration and only after all the returns have been filed. Further, the CTP can also avail ITC in respect of goods and services or both.

What will happen if the tax deposited in advance is less than actual tax liability on supplies made by CTP?

In such case, the CTP will have to deposit the extra tax payable on the supplies while filing GSTR-3B. There will be no interest on such extra tax liability if it is deposited within due date as specified u/s 39(7) of CGST Act, 2017.

What are the returns to be filed by a casual tax person?

A casual taxpayer needs to furnish GSTR-1 and GSTR-3B as any other regular tax payer.

  • GSTR-1:- To be filed containing details about the sales made by CTP on monthly/quarterly basis based on turnover
  • GSTR-3B:- To be filed on monthly basis for claiming ITC and also discharging tax due on supplies made by them

However, it shall be noted that the CTP is not required to furnish any annual GST Return.