Question ID :
44806
082701
A nonresident according to Income tax defination has returned to India permanently .However his stay during 2024-25 Financial year will be around 90 days . During the previous three years period he has npt visited India (1-4-21 to 31-3-24)
Can he apply for GST registration as residents apply
Posted by
Mahesh Kumar
on
Feb 27, 2025
Filed Under
INDIRECT TAXES
The individual can apply for normal GST registration like a resident under Section 22(1) of CGST Act, 2017, since he is permanent returned to India. The non-resident status under Income Tax is irrelevant for GST purposes. Further he is not covered by Sec.2(77) definition of non-resident taxable person
Posted by
CA ATUL TOSHNIWAL on
Feb 27, 2025
Answer ID :
85796
I Concur with the view of Atul ji. Residential status under income tax is not relevant for the purposes of obtaining GST
Registration for the present set of facts under reference.
Posted by
SREENIVASULU THULASIRAM on
Apr 13, 2025