Section 2(77) - Definition of "non-resident taxable person" under CGST Act

2(77).1 Definition of Non Resident Taxable Person

Section 2(77) “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;

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Person who occasionally supplies goods or services or both and

who has no fixed place of business or residence in India

 

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