Non-Resident Taxable Person (NRTP) (Section 2(77) Of CGST ACT)
Non-Resident Taxable Person (NRTP) (Section 2(77) Of CGST ACT) “Non-resident taxable person” means any person who ➢ Occasionally undertakes transactions ➢ Involving the supply of goods or services or both ➢ Whether as principal or agent or in any other capacity ➢ But who has