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Non-resident taxable person in GST - GST Law and Procedure [January, 2019] - GSTExtract ..... on cannot exercise the option to pay tax under composition levy. He has to apply for registration at least five days prior to commencing his business in India using a valid passport (and need not have a PAN number in India). A business entity incorporated or established outside India, has to submit the application for registration along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Num ..... x x x x x Extracts x x x x x Non-resident taxable person in GST - GST Law and Procedure January, 2019 - GST x x x x x Extracts x x x x x ..... s identified by the Government of that country or its PAN, if available. The application for registration made by a non-resident taxable person has to be signed by his authorized signatory who shall be a person resident in India having a valid PAN. On successful verification of PAN, mobile number and e-mail address the person applying for registration as a non-resident taxable person will be given a temporary reference number by the Common Portal for making the mandatory advance deposit of tax f ..... x x x x x Extracts x x x x x Non-resident taxable person in GST - GST Law and Procedure January, 2019 - GST x x x x x Extracts x x x x x ..... on granted to him. The validity period of ninety days can be extended by a further period not exceeding ninety days. The extension will be allowed only on payment of the amount of an additional amount of tax equivalent to the estimated tax liability for the period for which the extension. Input Tax Credit: Input tax credit shall not be available in respect of goods or services or both received by a nonresident taxable person except on goods imported by him. The taxes paid by a non-resident taxab ..... x x x x x Extracts x x x x x Non-resident taxable person in GST - GST Law and Procedure January, 2019 - GST x x x x x Extracts x x x x x
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