Non-resident taxable person in GST (NRTP)

Non-resident taxable person in GST is a person who occasionally undertakes transactions involving supply of goods /services, whether as principal/agent/in any other capacity and has no fixed place of business/residence in India.

Registration of Non-resident taxable person under GST

  1. Mandatory registration of NRTP making taxable supplies ignoring the threshold limits
  2. NRTP cannot opt for composition scheme
  3. NRTP can make taxable supplies only after the issuance of the registration certificate
  4. Has to apply for registration in Form GST Reg-09
  5. Registration has to be done at least 5 days prior to the commencement of business
  6. A business entity incorporated or established outside India, has to submit the application for registration along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or it’s PAN, if available.
  7. The application for registration made by a NRTP has to be signed by his authorized signatory who shall be a person resident in India having a valid PAN.
  8. The estimated tax liability should be deposited in advance after a temporary reference number is allotted
  9. Registration certificate shall be valid for the period specified in the registration application or 90 days from the effective date of registration, whichever is earlier.

Input Tax Credit for Non-resident taxable person in GST

  1. ITC shall not be available in respect of goods/services received by a NRTP
  2. ITC is available on goods imported by him.
  3. The taxes paid by a NRTP shall be available as credit to the respective recipients in their GSTR-2A.

Refund for Non-resident taxable person in GST

  1. The amount of advance tax deposited by an NRTP at the time of initial registration/ extension of registration will be refunded only after the person has furnished all the returns required in respect of the entire period for which the certificate of registration granted to him had remained in force.
  2. The refund can be applied in serial no. 13 of the FORM GSTR -5.