Hi,

I am breaking your question into multiple pieces to make it easier to understand.

Payment to Nonresident Taxable Person (NRTP)

Section 2(77) of CGST Act, 2017 says that a Non-Resident Taxable Person means “any person who occasionally undertakes transactions involving the supply of goods or services, or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.”

Requirement of Registration in India 

Section 24 of the CGST Act, 2017, required NRTP to register under GST law mandatorily five days before the commencement of the business irrespective of the minimum threshold turnover limit.

Applicability of RCM

Since NRTP requires the registration, he has to deposit tax in advance, equivalent to the estimated tax liability calculated on the value of taxable supply for the period for which the registration has been obtained.

Conclusion: GST should be paid under forward charge, not under reverse charge.

1. Basic Documents

✅ PAN Card of the Partnership Firm – The firm must have a separate PAN card issued by the Income Tax Department.
✅ Partnership Deed – A notarized or registered partnership deed is required, mentioning the firm’s name, partners, and profit-sharing ratio.
✅ PAN Cards of All Partners – Each partner must submit a copy of their PAN card.

1. Identity & Address Proof of Partners

Each partner must provide:
✅ Aadhaar Card (Mandatory)
✅ Passport / Voter ID / Driving License (Any one as additional proof)
✅ Latest Passport-Size Photograph

1. Business Address Proof (Any one of the following)

✅ Electricity Bill / Water Bill / Property Tax Receipt (Not older than 2 months)
✅ Rent Agreement (If Rented Property) – An agreement between the firm and the property owner.
✅ NOC from Property Owner – A No Objection Certificate (NOC) from the property owner (if rented/leased).

1. Bank Account Proof

✅ Cancelled Cheque or Bank Statement – A firm’s bank account statement or a cancelled cheque displaying the firm’s name, account number, and IFSC code.

1. Authorized Signatory Documents

✅ Authorization Letter – If a specific partner is appointed as the authorized signatory, an authorization letter is required.

1. Digital Signature Certificate (For LLPs & Large Firms)

✅ DSC (Digital Signature Certificate) – If the firm is an LLP (Limited Liability Partnership), a DSC of the authorized partner is required for GST filing.

Key Points to Remember:

📌 All documents should be clear and self-attested.
📌 Ensure the mobile number & email ID are active for OTP verification.
📌 Keep soft copies of the documents ready for online submission