Expanding a business to new locations, even for a short period, comes with tax obligations. Individuals or businesses that supply goods or services in a different state or union territory without a fixed place of business are classified as casual taxable persons. To comply with GST regulations, they must obtain a temporary document before starting their operations in that location.

Temporary GST registration is a document that allows businesses to comply with tax regulations while operating in a new location for a short period. It is mandatory for casual taxable persons to obtain this registration before they start selling goods or services in that location. The registration is valid for 90 days and can be extended if required.