RCM and Rent Received for Unregistered Businesses and Individuals (when both the tenant and the rent recipient are unregistered) under GST
GST Registration for Non-Resident Taxable Persons in India
India's Goods and Services Tax (GST) system aims to create a single, unified tax structure to streamline the collection of taxes on goods and services. While most businesses in India are required to register for GST if they meet specific thresholds, there are unique provisions for Non-Resident Taxable Persons (NRTPs) under the GST framework. These provisions cater to businesses or individuals located outside India but engaged in the supply of goods and services in India. In this blog post, we will explore what constitutes a Non-Resident Taxable Person (NRTP) , their GST registration requirements, and the relevant provisions that businesses need to follow to ensure compliance under GST in India. Who is a Non-Resident Taxable Person (NRTP)? A Non-Resident Taxable Person is defined under Section 2(77) of the Central Goods and Services Tax (CGST) Act, 2017 , as a person who: Is not a resident of India , Supplies goods or services in India , either directly or indirectly, or Engage...
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