https://www.taxtmi.com/forum/issue?id=114804 Registration is compulsory for persons falling under the definition of a non-resident taxable person; there is no threshold exemption. Non-resident suppliers making occasional supplies are subject to temporary registration, but continuous rental receipts from abroad raise a distinction between occasional supply and regular activity. Where the supplier is located outside India, the recipient may be liable under the reverse charge mechanism as provided by the notifications. en-us Thu, 28 Mar 2019 14:38:14 +0530 Thu, 23 Jan 2025 15:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114804 Registration is compulsory for persons falling under the definition of a non-resident taxable person; there is no threshold exemption. Non-resident suppliers making occasional supplies are subject to temporary registration, but continuous rental receipts from abroad raise a distinction between occasional supply and regular activity. Where the supplier is located outside India, the recipient may be liable under the reverse charge mechanism as provided by the notifications. Discussion-Forum GST Thu, 28 Mar 2019 14:38:14 +0530 https://www.taxtmi.com/forum/issue?id=114804