Temporary GST Registration is required for individuals involved in occasional business dealings (seasonal) or the ones lacking a fixed place for their business activity. Casual taxable persons have been provided special treatment under GST. A CTP has to obtain a Temporary Registration which is valid for a maximum period of 90 days in the State from where he seeks to supply as a Casual taxable person. A GST Registration of a casual taxable person is mandatory for the person irrespective of annual aggregate sale turnover.