If any individual undertakes occasional transactions during seasonal business activity (such as selling crackers before diwali) in any state or UT where he has no fixed address to operate. A Temporary GST Registration is mandatory for the person irrespective of annual aggregate sale turnover. It has to be obtained at least 5 days prior to starting of business transaction. Organizing exhibitions also requires Temporary GST registration.
Unlike the regular taxpayer, Casual taxable person need to deposit expected tax liability in advance. The excess amount will be refunded after submission of proper GST return.
The validity of the temporary GST number will be 90 days. However it can be extended upto another 90 days if GST authorities permits for it.