When you occasionally make supply of goods/services as a principal or agent or any other
capacity, in a taxable territory, where GST applies but you don’t have a fixed place of business
in India. As per GST you will be treated as a non-resident taxable person. Key pointers:
Registration shall be valid for 90 days.
It can be further extended by 90 days.
An advance deposit of tax liability for the period of registration must be made. Additional tax must be deposited if extension of registration is sought.
This tax deposited shall be used like ‘input credit’.
