GST Registration for Non Residents Taxable Person / Foreigners

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GST Registration for Non Residents Taxable Person / Foreigners

 

“Non-Resident Taxable Person” has been defined under the Goods and Services Tax Act 2017, as an individual who occasionally do any transactions involving any supply of goods or services, or both, whether as a principal or as an agent and that person do not have any fixed any fixed place in India.

Section 24 of the GST Act stipulates certain categories of persons who are required to take Compulsory registrations in certain cases, as under”

(i) persons making any inter-State taxable supply;

(ii) casual taxable persons making taxable supply;

(iii) persons who are required to pay tax under reverse charge;

(iv) person who are required to pay tax under sub-section (5) of section 9;

(v) non-resident taxable persons making taxable supply;

(vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act;

(vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;

(viii) Input Service Distributor, whether or not separately registered under this Act;

(ix) persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;

(x) every electronic commerce operator;

(xi) every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; and

(xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.

 

As a result of above, it is mandatory for all non-resident taxable persons to get them registered under the GST Act it is irrespective of their aggregate annual turnover. The intimation is required to be filed prior to 5 days before commencement of any business activity. All non-resident taxable persons have to file an application for registration in FORM GST REG-09 alongwith the supporting documents. Further, an advance deposit of tax shall be paid to the government based on estimated sale.

It may be noted that the process of submission of application for final registration is same as that of the resident taxpayers. The application for final registration has to be done in FORM GST REG–26 alongwith the supporting document If the proper officer is satisfied with the information provided by the non-resident taxable persons, certificate of registration shall be issued to NRI. The application for registration shall be signed by his authorized signatory who is person resident in India having valid PAN.

Documents for GST Registration

1. PAN card

2. Valid Phone no. and Email id for OTP.

3. Passport size photograph of the Applicant.

4. Proof of principle place of business (any one)

Electricity bill

Legal ownership document

Municipal khata copy

Property tax receipt

5. Proof of details of Bank Account

The first page of the passbook

Bank statement

Cancelled cheque

6. Other details

List of Goods and Services

Proof of appointment of Authorized Signatory (Letter of Authorization or copy of board resolution)

Authorized Signatories photo

Incorporation certificate (for Company and LLP)

DSC

Validity of GST Registration for Non-Resident Taxable Persons

GST registration shall be provided with a specific validity as requested in his application and there after the amount which have been deposited by the Non-Resident Taxable Persons shall be remitted.

 

Further, a request in FORM GST REG-11 can be made if such person wants an extension in validity. In such case, normally no new deposit is required and the deposit already done by such Non-Resident Taxable Persons is used. The application in such case has to be made well before the expiry of registration certificate issued to Non-Resident Taxable Persons.

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