Non-Resident Taxable Person
Definition
A person based outside India who occasionally supplies goods or services in India without a fixed place of business there. Registration is required ahead of supplies, with an advance tax deposit, and the return filed is GSTR-5.
Related Terms in India GST
GST TDS
Tax deducted at source under GST by specified recipients — such as government departments and certain public-sector bodies — on payments for taxable supplies above a threshold. It is reported in GSTR-7 and credited to the supplier.
GST TCS
Tax collected at source under GST by e-commerce operators on the net value of taxable supplies made through their platform by other sellers. It is reported in GSTR-8 and credited to the seller's electronic cash ledger.
Bill of Supply
A document issued instead of a tax invoice when a supplier cannot charge GST — for example a composition dealer, or a supplier of exempt goods. It looks like an invoice but does not show a separate GST charge because no tax is collected.
Payment Voucher (GST)
A document a recipient issues when paying a supplier under the reverse-charge mechanism, recording the payment on which the recipient is itself liable to pay GST. It supports the recipient's reverse-charge tax entry.
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