TMI BlogNon-resident taxable person in GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... ce of business or residence in India. A non-resident taxable person making taxable supply in India has to compulsorily take registration. There is no threshold limit for registration. A non-resident taxable person 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a self-attested copy of his valid 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 the non-resident taxable person is a business entity incorporated or established outside India, the application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectronically only after the said deposit appears in his electronic cash ledger. The amount deposited shall be credited to the electronic cash ledger of the Non-resident person. The non-resident taxable person can make taxable supplies only after the issuance of the certificate of registration. The certificate of registration shall be valid for the period specified in the application for regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 taxable person shall be available as credit to the respective recipients. Returns: The non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the Common Portal, either directly or through a Facilitation Centre notified by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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