Non Resident Taxable Person- Tax Implications under GST

CA. Heet Shah , Last updated: 01 August 2020  
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Section 2(77) of CGST Act defines Non-resident taxable person (NRTP) as any person who occasionally undertakes transactions involving supply of goods /services, whether as principal/agent/in any other capacity, but who has no fixed place of business/residence in India. Therefore it covers all such p

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Published by

CA. Heet Shah
(Tax Consultant & Practitioner)
Category GST   Report

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