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