A temporary GST registration is used when a business makes taxable supplies in a state where it has no fixed place of business — a trade fair, a pop-up, a project site or a non-resident supply window. It is granted for a stated period and can be extended within the limits in the GST law. An advance tax deposit is often required.
Who this is for
- Exhibitors at fairs
- Businesses testing a new state for a short season
- Non-resident suppliers with a defined contract period
Documents usually needed
- PAN, photograph and address proof
- Details of the place and dates of supply
- Estimated turnover for the deposit calculation
- Authorisation and bank proof
How Digital Filings handles it
- Estimate the period and taxable value.
- Compute the likely advance deposit.
- File the casual or non-resident application and track approval before you start supplies.
Timeline
Apply before supplies begin. Processing is often a few working days, but do not plan an event around a same-day GSTIN.
Questions people ask
Can the period be extended?
Extensions are allowed only as provided in the GST rules for that category. We check the current limit before you rely on an extension.
Official reference: GST portal. Always confirm the live rule on that portal.