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: (iv) What is the period of validity of registration certificate granted?

Answer & Explanation:

GST Registration for Non-Resident Taxable Person (NR): (iv) What is the period of validity of registration certificate granted? The registration certificate granted to a Non-Resident Taxable Person (NRTP) shall be valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier. This limited validity period is designed for temporary business engagements in India.

Topics: Goods and Services Tax (GST)

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