GST Registration For Foreigners

The word ‘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.

GST Registration for Non-Resident Taxable Person

SECTION 24 OF GST ACT- Compulsory registrations in certain cases

Here is the list of person who is compulsory required to get them registered under the Act:

(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. 

When Non Taxable Persons get himself registered with GST Department

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.

As aforesaid, it is mandatory for them to get registered under the GST Act, The intimation is required to be filed prior to 5 days before commencement of any business activity.

Provisional GST Registration

All non-resident taxable persons shall file an application for registration in FORM GST REG-09 alongwith the supporting documents. The application must be filed at least five days prior to the commencement of business activity. An advance deposit of tax shall be paid to the government based on estimated sale.

Final GST Registration

The process of submission of application for final registration is same as filed by the resident taxpayers. The application for final registration shall be made in FORM GST REG–26 alongwith the supporting document as required. If the proper officer is satisfied with the information provided by the non-resident taxable persons he will issue a certificate of registration. 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. A request in FORM GST REG-11 can be made by him, if he wants to extend the validity. In that case no new deposit will be required and the deposit already submitted by the Non-Resident Taxable Persons shall be used. The application is to be made well before the expiry of registration certificate issued to Non-Resident Taxable Persons.

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About Author:  Praveen Singh is a Founder and Managing Partner of TRIJURIS (Legal & Taxation Service Provider in Delhi). The head office of the firm is based in Delhi. The firm inter-alia engaged in providing services related to Corporate and Commercial laws advisory, Indirect taxation, Setting up industries in India as well as outside India, Legal recovery services and other regulatory matters. The firm has actively participated in assisting MSMEs in India and small businesses to scale there business and closing working with them in respect of recovery of their legitimate dues.