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Non-Resident Taxable Person in GST

Goods and Services Tax - GST Law and Procedure - 84 - Introduction Non-resident taxable person means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capa .....

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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 .....

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vailable. A non-resident taxable person has to make an advance deposit of tax in an amount equivalent to his estimated tax liability for the period for which the registration is sought. Registration A non-resident taxable person is not required to ap .....

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passport, for registration, duly signed or verified through EVC, in FORM GST REG-09, at least five days prior to the commencement of business at the Common Portal either directly or through a Facilitation Centre notified by the Commissioner. In case .....

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ed 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 successf .....

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nt equivalent to the estimated tax liability of such person for the period for which the registration is sought. The registration certificate shall be issued electronically only after the said deposit appears in his electronic cash ledger. The amount .....

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d for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier. In case the non-resident taxable person intends to extend the period of registration indicated in his applica .....

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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 pe .....

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