GST Registration

  E-way Bill Compliance

Who is a Non-Resident Taxable Person (NRTP)? In the Indian Goods and Services Tax (GST) framework, taxation applies not only to domestic businesses but also to foreign entities and individuals engaging in economic activities within the country. One such category under GST is the Non-Resident Taxable Person (NRTP) . Definition of 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 Engages in business or commerce in India , whether through an agent or otherwise In other words, any business entity or individual who is not a permanent resident of India but makes taxable supplies in India is considered a Non-Resident Taxable Person under GST. These individuals or businesses must comply with GST laws and follow specific registration and compliance procedures to operate in India....