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Definition of non-resident taxable person

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03 July 2019 One of my clients is a Non-resident as per Income Tax Act but he is a Citizen of India and is having commercial property in India which is let out by him. I want to know that whether he is a resident taxable person or non-resident taxable person for the purpose of registration under CGST Act, 2017. Please guide.

04 July 2019 If he has an address/bank account in India, for GST purposes he is a Resident.



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