Section 2(77) of CGST Act: Meaning of “Non-resident Taxable Person”
As per Section 2(77) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “non-resident taxable person” has been defined, as under:
Section 2(77) of CGST Act: Definition of “Non-resident Taxable Person” (CHAPTER I – PRELIMINARY)
“non-resident taxable person” means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.