GST Registration for Non-Resident Taxable Person

The Goods and Services Tax Law has defined a ‘non-resident taxable person’ as 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.

Irrespective of aggregate annual turnover or any other criteria, all non-resident taxable persons are required to obtain GST registration in India at least five days prior to the commencement of business.

Procedure for Applying for GST Registration:

All foreign businesses or applicants must identify a person in India who is an Indian Resident holding a valid PAN to act as its authorized representative for GST compliance. Their authorized representative must sign the application for GST registration.

Documents Required for GST Registration:

1. A copy of latest property tax receipt or a copy of municipal katha or any recent utility bill in case of owned premise.
2. A copy of valid rental or lease agreement along with any document in support of the ownership of the premises of the lessor in case of rented or leased premise.
3. Passport copy of the non-resident taxable person with details of visa. In case of a business entity incorporated outside India, the application for registration shall be submitted along with the tax identification number or unique number on the basis of which the entity is identified by the Government of that country, or it’s PAN, if available.
4. A copy of authorization letter given by the person having the power of attorney in case of companies, societies, LLPs, FCNRs etc.
5. A copy of Certificate of Incorporation of the company
6. A copy of license issued by the foreign country, if available
7. A copy of clearance certificate issued by the Indian Government, if available.
8. A copy of bank statement containing the account number, name of the account holder, MICR, IFS Code and branch details.

GST Deposit for Non-Resident Taxable Person:

Similar to a casual taxable person, a non-resident taxable person is also required to make the advance deposit of GST based on an estimation of tax liability. In case if the non-resident taxable person requests for extension of GST registration, the taxpayer based on the expected tax liability must also make additional advance GST deposit along with the request.

After filing the GST registration application, an application reference number would be generated against which the estimated advance tax has to be paid. Upon making the payment, the electronic cash ledger of the taxpayer will be showing a credit balance and GST registration certificate is issued.

Validity of GST Registration:

GST Registration of a non-resident taxable person is provided with a validity period. The validity period is based on the request of the taxable person and the advance deposit of GST. If the taxpayer needs to extend the validity period of the registration, an application can be made using Form GST REG-11 before the end of the validity.

Provisional & Final GST Registration:

To obtain a provisional registration, the non-resident taxable person has to electronically submit an application in Form GST REG-09 along with a copy of their valid passport and advance deposit of GST based on an estimation of tax liability. Application for GST registration is to be submitted along with tax identification number or unique number in case of a foreign entity.

To obtain the final registration, the applicant is required to electronically submit an application in Form GST REG-26 along with all the required information within three months from the date of provisional registration. Upon submission, final GST registration will be issued to the applicant in Form GST REG-06 after reviewing all the information provided.

MYDBIZ is the market leader in GST Registration services in India. Before we get started with the engagement, all the required information and documents are collected. An engagement manager would be assigned who will be the point of contact till the engagement is completed. The average time required to complete a GST Registration is 8-10 working days depending on the government processing time and client document submission.

For more information, feel free to contact us at info@mydbiz.com or call us at +91 9632 993 993.