NR, a non-resident individual wants to provide taxable supply of goods. He has no fixed place of business or residence in India. He seeks your advice on the following aspects in the light of the provisions of the CGST Ac

GST Registration for Non-Resident Taxable Person (NR): (i) Whether registration is compulsory or optional in the case of NR? In the case of a Non-Resident Taxable Person (NRTP), registration under the CGST Act, 2017, is compulsory. As per Section 24(v) of the CGST Act, 2017, persons who are required to pay tax under sub-section (5) of section 9 (i.e., non-resident taxable persons making taxable supply) are mandatorily required to obtain registration, irrespective of the aggregate turnover.