GST Registration for Foreigners
A non-resident taxable person under GST is any person or business or not-for-profit 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. Hence, any foreign person or
foreign business or organisation supplying goods or
services to India would be a non-resident taxable person – requiring compliance with all GST regulations in India.
GST Registration
All non-resident taxable persons are required to obtain GST registration in India, irrespective of aggregate annual
turnover or any other criteria. Further, the GST Act and Rules specify that all non-resident taxable persons must
obtain GST registration five days prior to the commencement of business. Hence, it is
important for foreign businesses supplying goods and services to India to obtain GST Registration at the earliest.
Procedure for Applying for GST Registration
Prior to beginning the process for applying for GST registration, foreign businesses or foreign applicants must
identify a person in India to act as its authorised representative for GST compliance and obtain PAN in India
for the foreign entity (optional). As per GST rules, the application for GST registration made by a non-resident
taxable
person should be signed by his authorised signatory who shall be a person resident in India having a valid PAN.
Hence, once the authorised signatory is engaged, Indian GST registration process can be started for non-resident
taxable persons. To apply for GST registration as a non-resident taxable person, the application must be submitted
in FORM GST REG-09. GST registration is PAN based for regular taxpayers. However, in the case of non-resident taxable
persons, the GST registration application can be submitted with a tax identification number or
unique number on the basis of which the entity is identified by the Government of that country or its PAN, if available.
GST Registration Procedure – OIDAR Service Providers
In case of a non-resident taxable person supplying online information and database access or retrieval (OIDAR)
services to a non-taxable online recipient, then application in FORM GST REG-10 must be submitted electronically.
Documents Required for GST Registration
The following documents must be provided by the non-resident taxable person during the GST registration process:
Proof of Principal Place of Business
1. For own premises – Any document in support of the
ownership of the premises like Latest Property Tax
Receipt or Municipal Khata copy or copy of Electricity Bill.
2. For Rented or Leased premises – A copy of the valid Rent /
Lease Agreement with any document in support of the ownership
of the premises of the Lessor like latest Property Tax
Receipt or Municipal Khata copy or copy of Electricity Bill.
3. For premises not covered above – A copy of the Consent Letter with any document in
support of the ownership of the premises of the Consenter
like Municipal Khata copy or Electricity Bill copy. For shared properties also,
the same documents may be uploaded.
Identity Proof
1. Scanned copy of the passport of the Non -resident taxable person with VISA details. In case of
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 the entity is identified by the Government
of that country, or it’s PAN, if available.
2. In case of Company/Society/LLP/FCNR/ etc. person who is holding
power of attorney with an authorisation letter.
3. Scanned copy of Certificate of Incorporation, if the Company is registered outside India or in India.
4. Scanned copy of License is issued by the foreign country, if available
5. Scanned copy of Clearance certificate issued by Government of India, if available.
Bank Account Proof
1. Scanned copy of the first page of Bank passbook / one page of Bank Statement Opening page
of the Bank Passbook held in the name of the business –
containing the Account Number, Name of the Account Holder, MICR and IFSC and Branch details.
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