CTP (Casual Taxable Person): Section 2(20) of the CGST Act, 2017 offers that the CTP is an individual who occasionally furnishes the transactions which cover the supply of goods or services or dual towards the case or progress of the business whether the principal, agent or in any other capacity, in the state or the UT in which he has no specific space of business.
NRTP (Non-Resident Taxable Person): Section 2(77) of the CGST Act, 2017 furnished that NRTP is directed to any individual who sometimes undergoes the transactions which consist of the supply of goods or services or dual whether as principal or agent or in any other capacity, however, who has no particular space of business or residence in India.
Now let us see the provision towards the enrollment of CTP and NRTP in an extensive way.
| NRTP and CTP GET IT for 90 DAYS (+90 DAYS) Section 27(1) | The registration certificate given to the CTP or NRTP will be valid for the particular period that is 90 days from the date issued for the registration which is earlier and these individuals will perform the taxable supplies post to the issuance of the certificate of enrollment: It stated that the proper officer on enough cause being mentioned extended to the specified period for 90 days through the further period but not more than 90 days. |
| Make Advance Tax Payment Section 27 (2) | CTP or NRTP will, during the period of the submission of the application for registration u/s 25(1), secure an advance deposit of tax of the amount relevant to the approximated tax liability for the period towards which the registration seeks given that in any extension of time seeks u/s 27(1) this taxable individual will deposit an additional amount of tax which is as same as the estimated tax liability for the period to which the extension seeks |
| Section 27(3) | “The amount deposited u/s 27(2) shall be credited to the electronic cash ledger” of the individuals and it will be used towards given u/s 49. |
The related rules of the CGST rules 2017 that can assist in effective acknowledgement are mentioned as:
Steps to GST Registration NRTP Under Rule 15
- An application can be furnished by the non-resident taxable individual.
- Including with it the self-attested copy of his valid passport for the registration,
- It is signed or validated via electronic verification code,
- in form GST REG-09,
- at least 5 days prior to the start of business
It is given that towards the business entity started or made outside in India the application for the enrollment will be furnished as well as its tax identification number or unique number upon the grounds of which the entity is recognized through the government of that country or its PAN if available.
- The individual applying for the registration as an NRTP
- Will be provided with a TRN (Temporary reference number) via a common portal,
- To build the advance deposit of tax and
- The acknowledgement will be provided electronically post to the specified deposit in his electronic cash ledger.
- To the application furnished beneath the provision of rule 9 and rule, 10 concerning the verification and the allotment of the enrollment will mutatis mutandis, will be applied.
- The application for registration performed through NRTP
- Will be, duly signed or verified by the electronic verification code
- Through his authorized signatory
- who shall be an individual resident in India who have the valid PAN
Rule 15 Prolongation in Period of Procedure by the CTP & NRTP
- In which the enrolled CTP or NRTP has an intention to prolong the period of the enrollment shown in his enrolled application,
- The application in form GST REG-11 will be furnished in an electronic way,
- Through the individual
- Prior to the finish of the validity of enrollment provided to him.
2. Application beneath sub-rule (1) will be recognized upon the payment of the amount shown in sub-section (2) of section 27.
