½Û×ÓÊÓƵ

Businesses with no establishment in India will be required to register for GST in respect of the following activities:

1. Ìý

   •ÌýÌýÌýÌý Making business-to-consumer (B2C) supplies of online information and database access or retrieval services by any person located outside India to a person located in India who is not registered for GST.

2. Ìý

   •ÌýÌýÌýÌý Occasionally undertaking supplies as a non-resident taxable person without having a fixed place of business or residence in India.

3. Ìý

   •ÌýÌýÌýÌý Owning, operating or managing a digital or electronic facility or platform for supplying goods or services (or both) over a digital or electronic network as an e-commerce operator and being liable under the CGST Act to collect tax at source or notified to pay the applicable tax (ie where certain notified services are treated as being supplied through the e-commerce operator and it is deemed to be the supplier liable for paying the tax in relation to the supply of those notified services, rather than the actual service provider – see also 22.63).

4. Ìý

   •ÌýÌýÌýÌý Having a place of business in India