Registration under gst act

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This query is : Resolved

Rahul (Querist)

20 July 2019 Respected sir,
We are engage in business of fast food, we have no fix place of business for example if there is any funfair in town, we fill application form of tender and sell fast food. in major case it last for only 9 days. now this time while filing for tender they are asking for gst no.
how can i apply for gst registration if i have no proof of business location, reason is if there is another funfair we go there and again our location changes.

CA Anita Bhadra

CA Anita Bhadra (Expert)

21 July 2019 You can take GST registration as casual Taxable person .
For further details and procedure for registration as casual taxable person , refer following link

https://taxguru.in/goods-and-service-tax/provisions-casual-taxable-person-gst.html

Rahul

Rahul (Querist)

24 July 2019 Thank you ma'am for your reply, my question is that we not acting as principle agent relation, still can we claim registration under casual taxable person? secondly how to cancel registration after our purpose served.and how to deposit advance amount. Thank you

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

20 July 2025 Hey! Here’s a clear breakdown for your situation dealing with GST registration for a mobile or temporary fast food business like at funfairs:

1. Casual Taxable Person Registration
Since you don’t have a fixed place of business and operate temporarily (like a funfair lasting 9 days), you can register as a Casual Taxable Person under GST.
This registration is meant exactly for short-term or temporary business operations.
2. Eligibility & Details
You don’t need to have a fixed business location.
Registration is for a period of up to 90 days, extendable by another 90 days.
You need to pay an advance deposit of estimated GST liability at the time of registration.
You must apply for registration at least 5 days before starting business.
3. How to Apply for Casual Taxable Person Registration
Go to GST Portal: https://www.gst.gov.in/
Select “New Registration”
Under “Type of Taxpayer” select Casual Taxable Person
Fill details like PAN, contact info, business details, etc.
Upload required documents (ID proof, PAN, business details, etc.)
Pay advance tax based on estimated turnover.
4. Post Business - Cancellation
Once your business period ends (like the funfair ends), you need to apply for cancellation of the casual taxable person registration on the GST portal.
This ensures you are not liable to file returns for any unused period.
5. Advance Tax Deposit
The advance tax amount depends on your estimated taxable turnover during the period of operation.
GST portal will calculate tax payable and generate a challan.
You must deposit this amount upfront to get the registration.

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