Tushar Nanaware (131 Points)
18 January 2023
prasad Nilugal
( GST Practitioner & Accounts )
(14215 Points)
Replied 18 January 2023
Yes, He Can apply as NON resident taxable person , he has to apply for registration prior to 5 days before commencement of his business in India, also registration is compulsory irrespective of the Turnover.
As per section 2(77) of CGST Act - Non resident taxable person means any person who occasionally undertake transaction involving supply of goods or services or both but who has no fixed place of business or residence in India.
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