Casual taxable persons who are doing seasonal or short term business should obtain Temporary GST registration under special category prior to the undertaking business. Application can be filed online for casual taxable person GST registration along with identity proof, address proof and photographs of the promoters. A transaction number would be generated for the application filed. Using the transaction number, GST deposit must be made by the taxpayer to obtain casual taxable person GST registration in India. Casual GST levied was divided into five tax slabs for collection of tax - 0%, 5%, 12%, 18% and 28%. GST is levied at every step in the production process, but is refunded to all parties in the chain of production other than the final consumer.