Hello friends, greetings for the day in the current article we will discuss about GST Related Tax Provisions as applicable in case of non residents taxable person.

What in Non-Resident Taxable Person?

As per sec 2(77) of CGST Act “Non resident taxable person” means any person who occasionally undertakes transactions involving 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.

Mandatory registration of non resident under GST

  • As per 24(1)(v) of CGST Act any non resident taxable person is involved in making taxable supply then notwithstanding anything contained in 22(1) i.e. (Every supplier shall be liable to be registered under this act in the state or union territory, other than special category state if his taxable supply exceeds twenty lakh rupees) so in case of non resident taxable person has to make immediate application for registration. A non resident taxable person has to apply for registration at least five days prior to the commencement of business.
  • A non resident taxable person is not required to apply in normal application for registration being filed by other taxpayers requires to be registered. A simplified for GST REG-09 is required to be filled. A non-resident taxable person has to electronically submit an application along with self attested copy of his valid passport for registration duly signed.
  • In case the non-resident taxable person is a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which entity is identified by the government of that country or its PAN, if available.

Supply on after registration is granted

The non-resident taxable person can make taxable supplies only after the issuance of certificate of registration. The certificate of registration shall be valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier.

Extension of “Registration”

In case the non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the common portal either directly or through a facilitation center notified by the commissioner, before the end of the validity of registration granted to him. The validity period of ninety days can be extended further for 90 days.

GST to be submitted on advance basis

A non resident taxable person shall at the time of submission of application for registration under subsection (1) of section 25, make an “Advance deposit of tax” in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought.

Availability of “Input tax credit”

Input tax credit would not be available in respect of goods or services or both received by a non resident taxable person except on goods “Imported” by him. The taxes paid by a non- resident taxable person shall be available as credit to the respective recipient.


The non-resident taxable person shall furnish a return in FORM GSTR-05 electronically through the common portal, either directly or through a facilitation centre notified by the commissioner, including therein the details outward supplies and inward supplies and shall pay tax, interest, penalty, fee or any other amount payable under the act or rules within seven days after the last day of the validity period of registration , whichever is earlier.


The amount of advance tax deposited will by a non-resident taxable person at the time of initial registration/ extension of registration will be refunded only after the person has furnished all the returns required in respect of the entire period for which the certificate of registration granted to him had remained in force. Refund can be applied in the form no FORM GSTR-05.

In case of any doubts in the current topic or provisions of Indirect taxation (GST and CUSTOMS) then you may contact us at abhutpurv@gmail.com

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