Who is a non-resident taxable person under GST?

Tax Gyata30 Sep, 2021Education

Who is a non-resident taxable person under GST? Non resident taxable person" is defined under section 2(77) of the CGST Act 2017. ?Non resident taxable person (NRTP) means 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