The casual taxable persons are provided with a special treatment under the GST act. As per the GST act, a casual taxable person is the one who sometimes undertakes the transactions that involve in the supply of the goods or the services or both in the attempt of the fluency of the business. As per the act, the business may be in the state or the union territory, where the person has no fixed place for doing the business.
The regular taxable person is the one who requires to get the registration under the GST act and cannot be classified as a casual taxable person. So, a regular taxable person would have his business anywhere in India. But in case of the casual taxable person, it will be hard to get a fixed place for the business. Hence temporary GST registration will be required. To live in the unique requirements of the taxpayers such as the regular taxpayer person doing regular business, a special type of provisions is needed under the GST registration act in case of the casual taxpayers. Unless the regular taxpayer has enrolled himself under the GST scheme of composition, that taxpayer would need to file the monthly GST returns and maintain the accounts as per the GST act.
Unlike the regular taxpayers, a casual taxable person has to submit the deposit tax well in advance for the GST registration. The amount that is needed to give the tax would have to be equal to the expected tax liable during the valid period of the GST registration. So, after applying for the GST registration, a temporary registration number will be generated and the for the payment of the GST deposit. After paying the GST deposit, the taxpayer is credited electronically and the GST registration certificate is given. The validity of the temporary GST registration is only for 90 days after the registration. In any case, the casual taxable person is in need of the extension; then he has to submit the GST REG-11 certificate. With the request for the extension, advance GST deposits also need to be made that is based on the expected liability of the tax. If the officer is satisfied upon verifying the application, advanced GST deposit can also be made and the GST registration can be extended again up to 90 days.