@kruthika , having gone through the whole thread, assuming that you still need an answer and agreeing absolutely with the excellent response from my colleague @DaveF1006 , I just wanted to make sure that you understood that
(a) Sole Proprietor income reporting on Schedule-C is under US laws i.e. the gross income is essentially gross take in before any deductions, and the expenses are ONLY US rules ( i.e. typical and generally allowed expenses for this type of business in the US )
(b) Depending on how the farm business character is it can be under a separate Schedule C ( retailing farm products perhaps ) but again the gross take is considered and the expenses are ONLY those that are normal /allowed for similar domestic endeavor/entity.
(c) Lastly as @DaveF1006 had mentioned Indian GST is not covered under the US-India Tax treaty. Thus you cannot include this as an expense.
Note that once he is treated as a resident for tax purposes, this continues for the follow-on years and once cancelled/ revoked , cannot be re-instituted ( while NRA ).
See this --> 26 CFR § 1.6013-6 - Election to treat nonresident alien individual as resident of the United States....
Is there more one of us can do for you ?
