Temporary GST Registration In Siliguri
A casual taxable person is a person who makes the supplies of the goods or services occasionally. The person here is the principal-agent or in any other capacity supply the goods or the services for the business. Under the Goods and the Service tax act, the casual taxable person is given special treatment. The casual taxable person can obtain the temporary GST registration in Siliguri by using a GST REG- 01. Under GST a casual taxable person is someone who is undertaking a transaction that involves the supply of goods or services or both.
The individuals that have a temporary business in the fairs or the exhibitions or the someone who is involved in the seasonal business needs to get Temporary GST registration in Siliguri.
Documents required to be submitted by the applicant for obtaining Temporary GST registration in Siliguri?
- Scanned copy of the PAN Card (for Indian Nationals)
- Scanned copy of the Passport (For Foreign Nationals and the NRIs)
- Scanned copy of the Voters Id/ Passport and the driver license
- Scanned Passport Sized photograph
- Mobile Number of the applicant
- Email of the applicant
Returns to be furnished by a casual taxable person in Siliguri
A casual taxable person in Siliguri has to file the following returns:
|Form GSTR 1 (includes the details of the outward supplies of the goods and the services)||On or before the 10th of the following month|
|Form GSTR 2 (Includes the details of the inward supplies)||After 10th before 15th of the month that is following|
|Form GSTR 3||After 15th but before 20th of the following month.|
Irrespective of the annual turnover the process for getting a casual GST registration in Siliguri is required to be obtained 5 days before commencing the business. Temporary GST registration in Siliguri is valid only for a specific period. AN application for extension is to be made before the expiry. The validity can be extended only for 90 days Again this extension is allowed only after paying the additional tax liability for the period of extension.