GST Registration for Foreigners (Foreign Non-Resident Taxpayers)
Any person located outside India, and engaged in supplying any product/service or both to Indian people, is mandated to obtain GST registration in India, as per the Section 24 of the Central GST Act of 2017. Such Non-Resident Taxable Persons are compulsorily required to apply for proper GST registration at least five days prior to the commencement of their respective businesses/services in India, irrespective of their annual turnover. This webpage offers very informative and useful pieces of information related with the gst registration for foreigners (foreign non-resident taxpayers), to help all concerned foreign taxable persons in doing business or services in India.
Under the Indian GST Act, a "Non-Resident Taxable Person (NRTP)" has been defined as any person who through any means makes taxable supplies of goods/services or both in any place of India, but has no fixed place of business or residence in India. Such a NRTP is required to obtain gst registration with reference to the State or Union Territory which is directly connected or basically involved with his/her business/service in India. This fact is particularly relevant in case of High Sea Sale (HSS) activities. The paragraphs below offer more information regarding GST registration and requirements for the non-resident taxable persons in India with the GST Common Portal:
- For GST registration in India, a non-resident taxable person has to submit electronically a duly signed application through the Form GST REG-9, along with a self-attested copy of his/her valid passport, to the GST Common Portal, at least five days prior to the commencement of his/her business/service in India.
- Any such application for gst registration must be signed by an authorized signatory, who is a resident in India with a valid PAN.
- Any such non-resident taxable person needs to deposit tax in advance, based on the estimated tax liabilityfor the period for which registration is sought. In India, the GST registration for a non-resident taxable person is valid for 90 days, counted from the date of registration. This period may be extended further for another 90 days through filing the Form GST REG-11.
- The documents required for the purpose of GST registration include the following ---- scanned copy of the valid passport of the non-resident taxable person with VISA details; Bank Account details; address proofs of his/her business and residence; etc.
- The GST return is to be filed by a non-resident taxable person through the Form GSTR-5 which is a monthly return due on the 20th of each month or within seven days after the expiration of his/her GST registration, whichever is earlier.