After the rollout of GST, the Government of India made GST registration compulsory for all the Foreign non-resident taxpayer upon supplying goods or services to residents in India. According to the GST Act, “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. In this article, we look at the GST registration procedure for foreign non-resident taxpayers and the documents required for obtaining GST registration.
All foreign non-resident taxpayers are required to obtain GST registration at least 5 days prior to commencement of business or undertaking of supply to residents in India. To obtain GST registration in India, the following steps can be followed by a non-resident taxpayer:
Application for GST registration as a non-resident taxable person must be signed by an authorized signatory who is a person resident in India having a valid PAN. Hence, prior to beginning the GST registration process, all foreign non-resident taxpayers should appoint an authorized signatory in India for GST registration and GST compliance purposes.
The promoters or Officers of the foreign company must then prepare and sign a GST Declaration, validating the appointment of an authorized signatory in India and his/her acceptance of responsibility for complying with GST regulations on behalf of the foreign company.
After processing all the required documents and completing all the steps, the non-resident taxable person shall submit the application for GST registration. After submitting the application for GST registration, the Portal provides a temporary reference number for remitting GST deposit.
IndiaFilings can provide assistance with GST registration for foreign non-resident taxpayers under GST.
All non-resident taxable persons are required to remit a deposit for obtaining GST registration. The amount of GST deposit would depend on the validity period of GST registration requested and the amount of GST liability the taxpayer is expected to accrue during the period. Hence, based on the validity and expected tax liability, the GST deposit must be deposited into the notified banks. Once the GST deposit is remitted, the electronic cash ledger of the taxpayer would be credited for the amount. The GST deposit can then be used against any GST payments that are to be made by the taxpayer.
On remittance of the GST deposit and the necessary documents, GST registration certificate is issued. GST registration certificate for foreign non-resident taxpayers and casual taxable persons have a fixed validity period. In case the foreign non-resident taxpayer needs to extend the validity period, the concerned individual shall submit the application for extension, prior to the expiry of registration. While applying for an extension, the applicant shall pay the required amount of tax liability occurred during the extension period.
The documents required for GST registration can be classified into five major heads, as shown in the following infographic.
All regular taxpayers having residence in India should obtain Permanent Account Number (PAN). However, the foreign non-resident taxpayer can submit the application for GST registration, whether incorporated or established outside India. The application should include the tax identification number or unique number as identified by the Government of that country or its PAN, if available. Hence, PAN is not mandatory for the GST registration applicant, in case of a foreign non-resident taxable person.
To validate the business, the taxpayer should provide proof of business incorporation or certificate of incorporation from an appropriate authority of the foreign Government.
For registering GST, the individual should provide relevant Identity and address proof of the promoters of the business. In the case of foreign nationals, the non-resident taxable person shall attach the scanned copy of the passport with VISA details along with other documents.
For an authorized signatory in India, the individual shall attach PAN along with an acceptable address proof like passport, driving license, voters identity, and other necessary government proof.
The taxpayer shall provide the following proof of principal place of business:
Scanned copy of the first page of bank passbook or the relevant page of bank statement or scanned copy of a cancelled cheque containing the name of the Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details including code should be uploaded.
Applicant’s unique number as identified by the Government.
Certificate of incorporation provided by the Foreign Government
Relevant identity and address proof of the promoter with photographs
Relevant address proof of the business for own, rented or other scenarios.
Scanned copy of passbook/bank statement/cancelled cheque containing Proprietor/business entity’s name
Many small businesses pay lakhs in penalty every year to the Government for late filing various statutory returns. Such penalty or late fee paid is not tax deductible and is a drain on profitability. At IndiaFilings, our mission is to provide the most affordable services to our customers and help them avoid all late fee.To achieve our mission - we have built enterprise grade technology to help you proactively know the upcoming compliance and avoid penalty.Checkout our compliance services below, talk to an Advisor and stop paying unwanted late fees.
In addition to registration or incorporation, a business may require other registrations depending on the business activity undertaken. Talk to an Advisor to find out registrations your business may require post registration.
Avail a range of banking services through IndiaFilings.com. IndiaFilings can help you open a current account, get a payment gateway or avail loans through our Partner Banks.
IndiaFilings has over 1 lakh customers and we have completed over 7 lakh services through our platform. At IndiaFilings, we take pride in the services delivered by us and guarantee your satisfaction with our services and support. We constantly improve and strive to deliver the best accounting, financial or secretarial services through the internet.
One Person Company | Nidhi Company | Company Registration | Tax Notice | Indian Subsidiary | HSN Code | Section 8 Company | Trademark Search | USA Company Registration | FSSAI Registration | Import Export Code | ESI Registration | Proprietorship | GST Return Filing | Patta Chitta | PF Registration | Payroll | Business Tax Return Filing | PF Return Filing | Eway Bill | GST Registration | TDS Filing | Udyam Registration | Trademark Registration | Startup India Registration | Professional Tax | Personal Tax Filing | Check Company or LLP name Availability
Partnership | Limited Liability Partnership | Digital Signature | Copyright Registration | Unified Portal | PAN Card Download | Nadakacheri | Flipkart Seller | Caste Certificate | IAY | EPFO Passbook | Domicile Certificate | Udyog Aadhaar | PF Withdrawal | Karnataka One | Encumbrance Certificate | Bonafide Certificate | Instant PAN Card | E PAN Card | Income Certificate | Marriage Certificate | Passport Renewal | Nivesh Mitra | MSME Registration | Experience Certificate | Trademark Status | Trade License | Domicile | eMitra | UAN | PICME | Resignation Letter Format | Ration Card | TNREGINET | RAJSSP | LLP Compliance | Form 16 | Police Clearance Certificate | OBC Certificate | Jamabandi | Mee Bhoomi | SC Certificate | UAN Login | eAadhaar Download | Linking Aadhaar To Bank Accounts | mAadhaar | Aadhaar Enrollment Centre | UAN Passbook | Amazon How to Sell | PAN Card Apply | EPFO Unified Portal
We are available