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CA Intermediate · Taxation · Registration

Anil, a non-resident taxable person, plans to run a six-week trade exhibition in Pune selling imported electronic goods. Which statement about his registration is correct?

A non-resident taxable person must apply for registration at least five days before starting business in India. The registration remains valid for the period specified or 90 days, whichever is earlier, and may be extended by another 90 days, so the first statement is correct.

  1. AHe must obtain registration at least 5 days before commencing business and may be registered for 90 days, extendable by a further period of 90 daysCorrect
  2. BHe is exempt from registration since he is a non-resident
  3. CHe can register only after supplies commence and only for 30 days
  4. DHe must register within 30 days after the exhibition ends, and registration is valid for one year

Explanation

A casual or non-resident taxable person must apply for registration at least 5 days before commencing business. The registration is valid for the period in the application or 90 days, whichever is earlier, and can be extended by a further 90 days. Registration after commencement or exemption is not permitted for such persons.

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