CBEC Explains About ‘Non Resident Taxable Person’ and GST Provisions

CBEC Explains About ‘Non Resident Taxable Person’ and applicable GST Provisions

The CBEC has released a booklet to explain the provisions under GST which are applicable to ‘Non Resident Taxable Person’, particularly about meaning/ definition of ‘Non Resident Taxable Person’, registration requirements in India, liability for estimation and advance deposit of tax, input tax credit, filing of return in GSTR-5, Refunds, etc., as under:

CBEC Explains About ‘Non Resident Taxable Person’ and GST Provisions

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