Foreign Non-Resident Taxpayer - GST Registration

After the rollout of Goods and Services Tax (GST), the Government of India mandated GST registration for all foreign non-resident taxpayers supplying goods or services to residents in India. According to the GST Act, a "non-resident taxable person” is anyone who occasionally undertakes transactions involving the supply of goods or services, but does not have a fixed place of business or residence in India. In this article, we explore the GST registration process for foreign non-resident taxpayers and the essential documents required for obtaining GST registration in India.

Foreign Non-Resident Taxpayer - GST Registration Procedure

All foreign non-resident taxpayers must obtain GST registration at least 5 days prior to commencing business or undertaking supply to residents in India. The following procedure can help non-resident taxpayers secure GST registration in India:

Step 1: Appoint an Authorized Signatory

The application for GST registration as a non-resident taxable person must be signed by an authorized signatory who is a resident of India with a valid PAN. Therefore, it's crucial for foreign non-resident taxpayers to appoint an authorized signatory in India for GST registration and compliance purposes.

Step 2: Provide Authorization to Authorized Signatory

The promoters or officers of the foreign company must prepare and sign a GST Declaration, validating the appointment of an authorized signatory in India and their acceptance of responsibility for complying with GST regulations on behalf of the foreign company.

Step 3: Apply for GST Registration

After processing all required documents and completing all steps, the non-resident taxable person should submit the application for GST registration. Upon submission, the Portal provides a temporary reference number for remitting the GST deposit fees.

India Filings can provide assistance with GST registration for foreign non-resident taxpayers under GST.

Step 4: Pay GST Deposit

Non-resident taxable persons are required to remit a deposit for obtaining GST registration. The GST deposit amount depends on the validity period of the GST registration requested and the expected GST liability during that period. Depending on these factors, the GST deposit must be deposited into the notified banks. Once the deposit is remitted, the taxpayer's electronic cash ledger will be credited. This deposit can then be used against any GST payments.

Step 5: GST Registration Certificate Issued

Upon remittance of the GST deposit and submission of the necessary documents, a GST registration certificate is issued. This certificate for foreign non-resident taxpayers and casual taxable persons has a fixed validity period. If a foreign non-resident taxpayer needs to extend this validity, they must submit an application for extension before the registration expires. The applicant must also pay the required tax liability occurred during the extension period.

Documents Required for GST Registration

The documents required for GST registration can be classified into five major categories as represented in the following infographic:

PAN or Tax Identification Number of the Applicant

All regular taxpayers with residency in India should obtain a Permanent Account Number (PAN). However, foreign non-resident taxpayers can apply for GST registration, whether incorporated or established outside India, using their tax identification number or a unique number identified by their government. Therefore, PAN is not mandatory for foreign non-resident taxpayers.

Proof of Business Incorporation

To validate the business, taxpayers need to provide proof of business incorporation or a certificate of incorporation from an appropriate authority of their foreign Government.

Identity & Address Proof of Promoters with Photographs

For GST registration, applicants must provide relevant identity and address proof of the business promoters. Foreign nationals must attach a scanned copy of their passport with VISA details along with other documents. For the authorized signatory in India, they need to provide PAN along with an acceptable address proof like a passport, driving license, or voter identity card.

Find a comprehensive list of documents required for GST registration for non-resident taxpayers.

Proof of Address

The taxpayer is required to provide proof of the principal place of business. The following documents are acceptable based on the ownership scenario:

Own premises – Any document supporting the ownership of the premises, like a Latest Property Tax Receipt, Municipal Khata copy, or Electricity Bill copy.
Rented or Leased premises – A copy of a valid Rent/Lease Agreement along with a document supporting the ownership of the premises of the Lessor.
Other scenarios – A Consent Letter along with a document supporting the ownership of the premises of the Consenter, applicable also for shared properties.

Bank Account Statement

Applicants must upload a scanned copy of the first page of the bank passbook, a relevant page of the bank statement, or a cancelled cheque that includes the business or proprietor's name, Bank Account Number, MICR, IFSC, and Branch details.

Class 2 Digital Signature

A class 2 digital signature is mandatory for the authorized signatory in India to apply for GST registration.

GST Registration - Digital Signature for Authorised Signatory

Discover more about GST registration, including detailed procedures and other related services, on IndiaFilings' GST Portal.

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Frequently Asked Questions

Common questions about Foreign Non Resident Taxpayer GST Registration Process in India.

The procedure for a foreign non-resident taxpayer to obtain GST registration in India involves the following steps: (1) Appoint an authorized signatory who is a resident of India with a valid PAN. (2) Provide authorization to the authorized signatory from the foreign company's promoters or officers. (3) Apply for GST registration online. (4) Pay the required GST deposit based on the validity period and expected tax liability. (5) Upon submission of documents and payment, the GST registration certificate will be issued.

The key documents required for a foreign non-resident taxpayer to obtain GST registration in India include: (1) PAN or tax identification number of the applicant. (2) Proof of business incorporation or certificate of incorporation from the foreign government. (3) Identity and address proof of promoters with photographs. (4) Proof of address of the principal place of business. (5) Bank account statement or canceled cheque. (6) Class 2 digital signature for the authorized signatory in India.

No, it is not mandatory for a foreign non-resident taxpayer to have a PAN for GST registration in India. Instead, they can provide their tax identification number or unique number as identified by the government of their country, or PAN if available.

A foreign non-resident taxpayer is required to obtain GST registration at least 5 days prior to the commencement of business or undertaking any supply to residents in India.

All non-resident taxable persons are required to remit a deposit for obtaining GST registration. The amount of GST deposit depends on the validity period of GST registration requested and the expected GST liability during that period. This deposit can then be used against any GST payments that the taxpayer needs to make.

The GST registration certificate for foreign non-resident taxpayers and casual taxable persons has a fixed validity period. If the foreign non-resident taxpayer needs to extend the validity period, they must submit an application for extension prior to the expiry of the existing registration, along with the required amount of tax liability for the extension period.

No, the authorized signatory appointed by a foreign non-resident taxpayer for GST registration and compliance purposes must be a person resident in India having a valid PAN.

The authorized signatory appointed by a foreign non-resident taxpayer in India is responsible for signing the application for GST registration and complying with GST regulations on behalf of the foreign company.

A Class 2 digital signature must be obtained for the authorized signatory in India to apply for GST registration on behalf of the foreign non-resident taxpayer. This digital signature is required for electronic filing and authentication purposes.

The article does not provide specific information on whether a single GST registration can be used for multiple business transactions by a foreign non-resident taxpayer in India. However, it does mention that the GST registration certificate has a fixed validity period, and an extension may be required for continued operations beyond the initial validity period.