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): (iii) When the tax has to be paid? A Non-Resident Taxable Person (NRTP) is required to pay tax at the time of registration itself, in advance, on the basis of his estimated turnover for the period for which registration is sought. This ensures that tax is collected upfront from persons who may not have a permanent presence in India.