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

CS Professional · Advanced Tax Laws · PYQS · June 2023
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 Act, 2017: (ii) When shall he apply for registration?

Answer & Explanation:

GST Registration for Non-Resident Taxable Person (NR): (ii) When shall he apply for registration? A Non-Resident Taxable Person (NRTP) is required to apply for registration at least five days prior to the commencement of business in India. This is a specific requirement for NRTPs to ensure compliance before they start making taxable supplies.

Topics: Goods and Services Tax (GST)

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