Last updated: 24 September 2026
Temporary GST registration is the registration of a casual taxable person: someone who occasionally sells goods or services in a state where they have no fixed place of business, such as at an exhibition, fair or pop-up. It is compulsory whatever your turnover, except for specified handicraft goods. You apply at least five days before trading and deposit the estimated tax in advance.
The registration lasts for the period you apply for, up to 90 days. It is not the TRN the portal gives you when you begin the application, and you cannot sell against a TRN.
Key facts on temporary GST registration
Point | Current position |
|---|---|
Who needs it | A person making occasional taxable supplies in a state or UT with no fixed place of business there (Section 2(20), CGST Act) |
Threshold | None; registration is compulsory under Section 24. Specified handicraft goods: register once aggregate turnover crosses ₹20 lakh (₹10 lakh in special category states), per CBIC |
Form | REG-01, the same form as a regular taxpayer, answering Yes to casual taxable person |
When to apply | At least five days before you start business in that state |
Advance deposit | Estimated net tax liability for the period, after eligible ITC (Circular No. 71/45/2018-GST, dated 26 October 2018) |
Validity | Period applied for or 90 days, whichever is earlier; one extension of up to 90 days through REG-11 |
Returns | GSTR-1 and GSTR-3B; no annual return |
Composition scheme | Not available to a casual taxable person |
Do you need temporary GST registration for an exhibition?
You need it if you will make taxable sales in a state where you have no fixed place of business. Match your situation below; the CBIC flyer on casual taxable persons is the source for the handicraft and long-exhibition rows.
Your situation | What you need |
|---|---|
Selling at an event in a state where you have no fixed place of business | Casual taxable person registration in that state, whatever your turnover |
You already have a regular registration with a fixed place in that state | You are not a casual taxable person there; consider adding the venue as an additional place of business |
You sell only the specified handicraft or handmade goods notified by CBIC | Registration only once aggregate turnover crosses ₹20 lakh (₹10 lakh in special category states) |
The exhibition runs beyond 180 days | Normal registration, with the organiser's allotment letter as proof of place of business |
Casual registration is state-specific. Three fairs in three states mean three separate registrations, each with its own deposit and returns. If you are unsure which category fits your business, compare it with the other types of GST registration.
Is a TRN a temporary GST registration?
No. The Temporary Reference Number (TRN) is generated once Part A of REG-01 is verified, and it only lets you complete Part B within 15 days. According to the CBIC flyer on casual taxable persons, you can make taxable supplies only after the certificate of registration is issued.
The portal also generates a provisional GSTIN while you apply, so that you can pay the advance deposit, according to the GST portal's registration manual. Treat it as a payment reference too, not a registration you can invoice under.
How the advance tax deposit works
You deposit your estimated net tax liability for the whole registration period before registration is granted. The registration manual says the acknowledgement in REG-02 issues only after the deposit reaches your electronic cash ledger, and Circular No. 71/45/2018-GST allows the estimate to be made net of eligible input tax credit.
Hypothetical example, using an assumed 18% rate purely for the arithmetic: you expect ₹8,00,000 of taxable sales at a five-day expo, so output tax is ₹1,44,000. If ₹40,000 of eligible ITC will be available against those sales, the deposit is ₹1,04,000. It sits in your cash ledger and is used against the tax you report in GSTR-3B.
Estimate realistically, not low. Tax on sales above the estimate is still payable through GSTR-3B, while any unused deposit comes back only after every return for the period is filed.
Event timeline: from application to refund
Hypothetical example: a brand registered in Delhi books a stall at a Bengaluru expo running 15 to 19 January 2027. It has no fixed place of business in Karnataka.
When | What happens |
|---|---|
Around 21 December 2026 | Apply: verify Part A for a TRN, then file Part B as a casual taxable person with the event period, the venue address and the organiser's allotment letter |
With the application | Pay the advance deposit by challan; the REG-02 acknowledgement issues after the deposit reaches the cash ledger |
Up to 7 working days | Officer's review; longer if physical verification is ordered |
10 January 2027 | Legal last day to apply, five days before trading. It is a Sunday, so treat Friday 8 January as the real deadline |
15 to 19 January 2027 | Trade and issue tax invoices under the casual GSTIN |
11 and 20 February 2027 | File GSTR-1 and then GSTR-3B for January |
After the last return | Claim any unused deposit through RFD-01 as excess cash ledger balance |
Apply three to four weeks early. Five days is the legal minimum for applying, but approval can take seven working days, or longer if the officer orders physical verification of the venue.
Validity, extension and closing the registration
The registration is valid for the period you apply for or 90 days from the effective date, whichever is earlier. To extend it, file REG-11 before validity ends; the CBIC flyer says the extension is capped at a further 90 days and needs an additional deposit for the extended period.
A casual taxable person files GSTR-1 and GSTR-3B but no annual return, as our guide to types of GST returns explains. According to CBIC, the unused deposit is refundable only after all returns for the entire period of the registration are filed, through the same route as any excess cash ledger refund.
If the registration was never granted, the GST portal's refund FAQ says you can log in with the TRN, add bank details and claim the deposit back.
Planning a stall in another state? Send your event dates and venue details to Keshav's team for GST registration services at ComplyLocal →
