Mandatory registration for 'non-resident taxable persons'; ITC restricted to imported goods, explains CBEC

CBEC explains concept of ‘non-resident taxable person’ under GST, who according to the law, is 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; A non-resident taxable person has to compulsorily take registration without any threshold under an application in Form GST REG-09 at least 5 days prior to commencin...