NRTP Registration - 2

[KSA Associates]

ABC limited of India Sent goods to XYZ limited of India under billed to/Shipped to model.

Bill to - Q incorporation USA

Shipped to - XYZ limited India.

Further, Q incorporation raised bill on XYZ limited on this transaction . Kindly guide us to evaluate whether Q incorporation is liable to take under registration under NRTP?

AI Summary

Non-resident Taxable Person registration required when a foreign entity supplies goods situated in India, triggering mandatory GST compliance.
A bill-to-ship-to transaction can produce two taxable legs: the first leg attributes place of supply to the bill to location under the rule and may be treated as interstate/IGST despite goods remaining in India; the second leg-supply by the foreign entity of goods situated in India to an Indian recipient-constitutes a taxable supply in India. A non-resident making taxable supplies in India must obtain NRTP registration via REG 09 before commencing business, deposit estimated tax in advance, file returns in FORM GSTR 5, and is generally ineligible for input tax credit except on imports.