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Temporary Goods and Service Tax (GST) Registration

Temporary GST Registration is required for individuals involved in occasional business dealings (seasonal) or the once lacking a fixed place for their business activity.

Digital Filings can help you in…:

 Securing a GST Identification Number (GSTIN).

 Handling entire process online as per your convenience

 Filing returns and managing entire paperwork

From INR 2,899/- all inclusive fees; 12 Months* [email protected] 259/-

Understanding GST for Casual Taxable Person (CTP)

The government of India introduced the biggest tax reform – GST on April 1, 2017, replacing multiple tax structure which operates on each step of the supply chain. With the emergence of GST, state and central tax have been merged making a uniform tax rate structure for the entire nation, which was not the scenario earlier. Multiple taxes resulted in prominence of complexity in business dealing which induced a businessman into tax evasion. Due to the eradication of complexities and ease of regulation, entities have started settling tax, resulting in expansion of the tax base.

A CTP is an individual who undertakes business activities including the supply of both- goods and services on an occasional basis under taxable territory in the absence of any fixed business dealings, where he can manage supply as principal, agent or at any other capacity. A CTP is obliged to apply for GST Registration irrespective of his annual turnover and registration process must be initiated at least 5-7 days prior to the business undertaking.

Key-Advantages of GST Registration

Streamlined Tax Mechanism

Standardized Taxes

Relieved Businesses

Vast Tax Base

Standardized Taxes

Numerous conventional tax systems, including Central Sales Tax, Additional Customs Duty, Purchase Tax, and others are strategically subsumed under single standardized tax mechanism, named GST. The recent tax scheme has further simplified the overall tax collection process and drastically eased-off the cumbersome tax compliance for nation-wide businesses.

Relieved Businesses

Before GST, ventures like restaurants, computer sales & services, among others had to bear various compliance burdens of calculating transaction based taxes (including VAT and Service Tax) for varied items at respective tax rates. Under GST, the distinction between goods and services has been eliminated to further un-complex the complex tax system for businesses.

Vast Tax Base

GST has significantly increased the tax base in India, therefore reducing the overall tax liability of businesses, as a large chunk of businesses is getting complied with GST regulations. Moreover, GST will be linked with people’s databases, including AADHAAR, PAN, and others, thus making GST registration and GST return filing process, a more seamless process.

Streamlined Tax Mechanism

GST was implemented in India to streamline and standardize the Nation’s indirect taxes mechanism. GST enabled business owners to have only one GST registration that will be valid across India for selling or purchasing goods or offering services. Moreover GST has relieved businesses from the complexities of obtaining multiple VAT registrations in different States and maintaining separate VAT and Service Tax registration.

Required Documentation Chart

For a Casual Taxable Person (CTP)

To be Submitted by Director

  • Scanned copy of PAN Card for Indian National,
  • Passport for Foreign Nationals and NRIs,
  • Scanned copy of Voter’s ID/Passport/Driver’s License
  • Scanned passport-sized photograph
  • Specimen signature (blank document with signature [CTP’s only])

About GST Return Filing

After completion of GST Registration, an entity is instructed to file GST returns periodically in order to avoid penalties. A GST return file is filed by the administration that represents the income of the taxpayer. The return is used by the authority to calculate the net taxable amount that a person is liable to pay. To enumerate it, a GST return filing form contains Output GST, Sales of a business, GST paid on purchase (Input tax credit) and total Purchase along with sales and purchase invoices. It must be, however, duly noted that a CTP is not supposed to file annual returns.

Government has recently announced quarterly returns effective October 2018, to reduce the compliance burden on small businesses, with a turnover of less than INR 1.5 crores, while the entities with an annual turnover of more than INR 1.5 crores are continue to file monthly GST returns.

The three returns to be filed by normal taxpayers are:

  • GSTR-1 (details of outward supplies) on the 10th of each month,
  • GSTR-2 (details of inward supplies) on the 15th of each month;
  • and GSTR-3 (monthly return) on the 25th of each month.

What People Frequently Ask…

How many days does it take to get GST Registration?

GST Registration is mandatory and quick as well which can be completed in 2-7 business days.

What are the prescribed GST rates?

GST Rates have been structures on four tires as 5%, 12%, 18% and 28%, which also depends on the form of goods and services. Currently, no rate has been assigned to gold.

What is GSTIN?

Here, ‘IN’ stands for Identification Number which is given to each GST Taxpayer and can be verified by logging into GST portal.

A format is followed in creation of 15-digit GST Identification number as follows- first two digit contains state code (07 for Delhi), followed by 10-digit PAN number of taxpayer, 13th digit is specified according to number of registrations in state, 14th digit is ‘Z’ by default and the last digit always ends up with an alphabet which serves as a check code.

What is validation of Registration of CTP?

The validity of the Registration of a CTP is assigned according to days requested in the application or for 90 days (whichever is earlier).  One can acquire extension certificate through filing request by filling up form GST REG 11.

Can a Casual Tax Payer (CTP) opt for Composition scheme?

No, a Casual Tax Payer and Non- Resident Tax Payer are not eligible for composition scheme.

 

Why there is a need to file for GST return?

A GST return filing form contains Output GST, Sales of a business, GST paid on purchase (Input tax credit) and total Purchase along with sales and purchase invoices.

Is it possible to manage GST Registration process online?

One can easily register his business online through GST Portal. In order to register it, online one needs to scan the required documents and upload them on the portal. On successful completion of the application, you will receive an acknowledgment along with a temporary login and password.

Why Digital Signature Certificate (DSC) is required?

DSC is required for the business individuals as it establishes an electronic identity of the sender or signee while filing documents through the Internet. The Ministry of Corporate Affairs (MCA) mandates that the Directors sign relevant the application documents using their Digital Signature.

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GST Return (GSTR) Filing Schedule:

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GSTR 1 Return: GSTR1 or return of outward supplies must be filed by all taxpayers having regular GST registration. The due date for filing GSTR1 return is the 10th of every month. For July, September and October, the GST return due dates are different from the normal schedule.
GSTR 2 Return: GSTR2 or return of inward supplies must be filed by all taxpayers having regular GST registration. The due date for filing GSTR 2 return is the 15th of every month. For July, September and October, GSTR2 return due dates are different from the normal schedule.
GSTR 3 Return: GSTR3 or monthly GST return must be filed by a taxpayer after filing GSTR1 and GSTR2 return. GSTR3 is due on the 20th of every month. For July, September and October, GSTR2 return due dates are different from the normal schedule.
GSTR 4 Return: GSTR4 return must be filed by taxpayer registered under the GST composition scheme. GSTR4 is a quarterly return that is due on the 18th of October, January, April and July.
GSTR 5 Return: GSTR5 return must be filed by persons registered under GST as a non resident taxable person. GSTR5 is due on the 20th of every month.
GSTR 6 Return: GSTR6 return must be filed by persons registered under GST as an input service distributor. GSTR6 return is due on the 13th of every month.
GSTR 7 Return: GSTR7 return must be filed by all taxpayers required to deduct tax at source (GST TDS). Under GST, only certain government agencies are required to deduct tax at source after obtaining registration. Hence, GSTR7 is due only for those entities having GST TDS registration. GSTR7 is due on the 10th of every month.
GSTR 8 Return: GSTR8 return must be filed by taxpayers required to collect tax at source. E-commerce operators are required to collect tax at source. Hence, any persons operating an e-commerce venture must register for TCS, collect tax at source and file GSTR8 return before the 10th of every month.
GSTR 9 Return: GSTR9 is GST annual return that must be filed by all regular taxpayers. Details submitted with GSTR9 must be audited if the entity has a turnover of more than INR 2 crores. GSTR9 is due on or before the 31st of December.
GSTR 10 Return: GSTR10 return must be filed by any person whose GST registration has been cancelled or surrendered. GSTR10 must be filed within 3 months of the date of cancellation order or surrender.
GSTR 11 Return: GSTR11 must be filed by persons having Unique Identity Number. GST Unique Identity Number is allotted to Consulate, Embassies and UN Bodies for claiming refund on inward supplies.

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GSTR 1 Return: GSTR1 or return of outward supplies must be filed by all taxpayers having regular GST registration. The due date for filing GSTR1 return is the 10th of every month. For July, September and October, the GST return due dates are different from the normal schedule.
GSTR 2 Return: GSTR2 or return of inward supplies must be filed by all taxpayers having regular GST registration. The due date for filing GSTR 2 return is the 15th of every month. For July, September and October, GSTR2 return due dates are different from the normal schedule.
GSTR 3 Return: GSTR3 or monthly GST return must be filed by a taxpayer after filing GSTR1 and GSTR2 return. GSTR3 is due on the 20th of every month. For July, September and October, GSTR2 return due dates are different from the normal schedule.
GSTR 4 Return: GSTR4 return must be filed by taxpayer registered under the GST composition scheme. GSTR4 is a quarterly return that is due on the 18th of October, January, April and July.
GSTR 5 Return: GSTR5 return must be filed by persons registered under GST as a non resident taxable person. GSTR5 is due on the 20th of every month.
GSTR 6 Return: GSTR6 return must be filed by persons registered under GST as an input service distributor. GSTR6 return is due on the 13th of every month.
GSTR 7 Return: GSTR7 return must be filed by all taxpayers required to deduct tax at source (GST TDS). Under GST, only certain government agencies are required to deduct tax at source after obtaining registration. Hence, GSTR7 is due only for those entities having GST TDS registration. GSTR7 is due on the 10th of every month.
GSTR 8 Return: GSTR8 return must be filed by taxpayers required to collect tax at source. E-commerce operators are required to collect tax at source. Hence, any persons operating an e-commerce venture must register for TCS, collect tax at source and file GSTR8 return before the 10th of every month.
GSTR 9 Return: GSTR9 is GST annual return that must be filed by all regular taxpayers. Details submitted with GSTR9 must be audited if the entity has a turnover of more than INR 2 crores. GSTR9 is due on or before the 31st of December.
GSTR 10 Return: GSTR10 return must be filed by any person whose GST registration has been cancelled or surrendered. GSTR10 must be filed within 3 months of the date of cancellation order or surrender.
GSTR 11 Return: GSTR11 must be filed by persons having Unique Identity Number. GST Unique Identity Number is allotted to Consulate, Embassies and UN Bodies for claiming refund on inward supplies.
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How we Do It…

GST Registration is mandatory and it is quick as well which can be completed in 2-7 business days. Competent partners at Digital Filings will take care of all the necessary documents and will keep on notifying you of the ongoing process.

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Get GST Application Prepared

Our GST Expert will collect all the requisite documents required for application of GST Registration through our advanced platform

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Arranging for Filing Application

On the successful collection of necessary documents and preparation of the application, we will request for registration on GST Portal and also provide you your Application Reference Number (ARN) number immediately.

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Advance Tax Payment

Unlike a normal taxpayer, a casual taxpayer submits his estimated tax liability in advance. Digital Filing will assist you in estimating the required deposits according to time period of business dealing which is displayed in an digital cash ledger.

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... and Here is your GST and GSTIN Certificate

The GST officer verifies the application and disclosed information of an individual. On successful verification, your GSTIN and GST certificate will be provided to you.

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