GST: NON RESIDENT SUPPLIER- BUT NOT THE ONE LIVING ABROAD…!!
- December 7, 2015
- Posted by: Indirect Tax Professionals
- Category: Articles
A Non-resident Supplier is a person who, in the course of business, makes an intra-state supply of goods or services or both, but is not a resident in the state in which he has applied for registration, but is already registered in any other state.
Since the Non-Resident Supplier is already registered in another State, there would be an easy way of registering such entities in the State in which registration is applied as Non-Resident Supplier.
The provisions applicable on casual dealers may apply to them except that no security deposit or advance tax collection may be made in their case.