Ctp nrtp .

'A' is a resident of india but has no fixed place if business in india(in any state)

he occasionally makes supplies at one place say delhi

now will he be a ctp Or nrtp ?
Replies (3)
Quick Summary
This discussion clarifies the distinction between a Casual Taxable Person (CTP) and a Non-Resident Taxable Person (NRTP) under Indian tax law. It explains that an individual residing in India but without a fixed place of business, who occasionally makes supplies in a specific state (like Delhi), will be considered a CTP. Their place of residence is treated as their place of business for registration purposes.

He has to registration under Casual Taxable person , because he is resident
Casual taxable person

The place of residence will become the place of business in this case.

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