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Ctp nrtp .

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'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)
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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