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Home Acts & Rules GST Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapters List Chapter 3 Registration This

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Question 19 - Who is a Non-resident Taxable Person? - FAQ on GST dated 21.9.2016 based on Draft Model GST

FAQ on GST dated 21.9.2016 based on Draft Model GST

Chapter 3

Registration

Contents

Q 19. Who is a Non-resident Taxable Person?

Ans. A taxable person residing outside India and coming to India to occasionally undertake transaction in the country but has no fixed place of business in India is a non-resident taxable person in terms of Section 2 (69) of the MGL.

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