State whether Mano is a non-resident taxable person under the CGST Act, 2017. If so, the procedure to be complied in this regard. Also, explain…

(a) Non-resident Taxable Person (NRTP) means any person who occasionally undertakes transactions involving supply of goods and/or services, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India. In view of this, Mano is a non-resident taxable person (NRTP) under the CGST Act, 2017. The procedure to be complied in this regard is as under: - (a) He has to compulsorily get registered under GST irrespective of the threshold limit, at least 5 days prior to commencement of business. (b) He cannot opt to pay tax under composition levy. (c) Since Mano does not have a PAN of India, he may be granted registration on the basis of self-attested copy of his valid passport along with the duly signed/verified application. The NRTP has to submit a self-attested copy of valid passport along with application duly signed or verified through electronic verification code by his authorized signatory who is an Indian resident having a valid PAN. Also, it can be submitted along with tax identification number or unique number on the basis of which the entity i.e. NRTP is identified by the government of that Country or its PAN, if available. (d) Registration Certificate will be valid for period specified in the registration application, or 90 days from the effective date of registration, whichever is earlier, extendible by 90 days. (e) At the time of submitting the registration application, Mano is also required to make an advance deposit of tax of an amount equivalent to the estimated tax liability for the period for which the registration is sought. (f) The amount so paid shall be credited to his electronic cash ledger. Income Tax Liability of Mano An Indian citizen or person of Indian origin who, being outside India comes on a visit to India during the relevant previous year would be resident in India if he stayed for 182 days or more during the relevant previous year. However, such person having total income, other than the income from foreign sources, exceeding 15 lakhs during the previous year will be treated as resident in India if - the period of his stay during the relevant previous year amounts to 182 days or more, or he has been in India during the 4 years immediately preceding the previous year for a total period of 365 days or more and has been in India for at least 120 days in the previous year. Since, Mano stayed in India only for 84 days during the P.Y. 2023-24, he would be a non-resident during the A.Y. 2024-25. The amount for mechanical engineering services rendered by Mano to Magic Ltd. would be fees for technical services. Fees for technical services received by Mano, a non-resident from Magic Ltd., a resident in India would be deemed to accrue or arise in India and liable to tax in India. As per section 115A, fees for technical received by Mano from Magic Ltd. would be taxable @20% plus applicable surcharge plus HEC@4% since the agreement between them is in accordance with the industrial policy of Government of India. Tax would be deductible under Section 195 at the rates in force, i.e., 22.88% (20% + surcharge @10% + HEC@4%). Section 195A provides that if such tax is to be borne by the person by whom the income is payable, Magic Ltd., in this case, then the net amount of 50lakhs paid has to be grossed up in the following manner:50,00,000 x 100/79.2 (100 – 22.88%) = 64,83,402. Tax to be deducted u/s 195 and paid by Magic Ltd. = 64,83,402 x 22.88% = 14,83,402.