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Registration of GST by Foreigner

16950* Basic Package

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Overview

A non-resident or non-Indian taxable person is a person or business or NGO organization, who has no fixed place of business or residences in India. And doesn't regularly undertake transaction involving supply of goods and services or both whether as principal or agent or in any other capacity. Hence, any such person or organization needs to compliance with all GST compliances in India in order to commence their business in India.

GST Deposit for Non- Resident Taxable Person :-

Any non-resident taxable person or a casual taxable person under GST, has a compulsion to make a deposit for GST registration. The total amount payable as for GST registration is equal to the expected tax liability during the validity of the registration. And in case of non-resident taxable person request for extension of GST registration then tax must be deposited in advance based on expected tax liability of the extension period

GST Deposit for Non- Resident Taxable Person :-

Any non-resident taxable person or a casual taxable person under GST, has a compulsion to make a deposit for GST registration. The total amount payable as for GST registration is equal to the expected tax liability during the validity of the registration. And in case of non-resident taxable person request for extension of GST registration then tax must be deposited in advance based on expected tax liability of the extension period

Once the GST registration is filed an application number would be generated for payment of advance taxes. On payment of tax the electronic cash ledger of the taxpayer is credited and GST registration certificate is provided

Validity of GST Registration for Non-Resident Taxable Persons :-

GST registration has a validity period for casual as well as for non-resident taxable person. The validity period is dependent on the request of the taxable person and the amount of GST deposit remitted. In order to extend the validity of a GST registration for a non-resident taxable person, an application can be made in form GST REG -11 before the end of the validity of the registration.

In case of NRI, in order to obtain GST registration, followings two step procedure needs to be followed :-

Provisional Registration :-

Under provisional registration, the non-resident taxable person is required to submit an application form GSTREG-09 electronically with a self- attached copy of valid passport.

Further, in the case of foreign entity application for GST registration is to be submitted along with tax identification number unique number or PAN. A non-resident taxable person has to deposit the advance tax. The tax payment would be based on self estimation and it is managed to be submitted along with application.

Final Registration :-

Under final registration, the process is similar for a non-resident taxable person and a resident taxpayer in India. The procedure for the same is mentioned below:

An application in form GST REG-26 is required to be submitted electronically, along with the information related to tax and GST within three months from the provisional registration.

After verifying the authentication of the information, Final GST registration will be issued to the applicant in form GST REG-06. But in any case if the information provided is incorrect or incomplete, the officer would issue a show cause notice to the applicant in form GSTREG -27.

If the applicant is not able to give an appropriate reply to the cause notice that satisfy the officer, the provisional registration granted to the applicant would be cancelled by form GST REG 28. However, if the applicant is able to give an appropriate reply to showcase notice issued and it’s satisfy the officer, the showcase cause notice would be nullified by issuing an order in form of GST REG- 20.

The application For registration of the non-resident should be duly signed by a person resident in India and he would have a valid PAN and should duly act as a authorized signatory of the applicant.

Document Required

Proof of Principal Place of Business

  • 1) For own premises – Any document in support of the ownership of the premises 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 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 or Electricity Bill copy.

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

  • 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.

Authorisation for Authorised Representative in India

Non-resident taxable persons are required to appoint an authorized representative in India. An authorization or copy of Resolution of the Managing Committee or Board of Directors authorizing the authorized representative must be provided in the following format

Time Lines

  • (7 to 10 Days)
  • Purchase the Service
  • Upload / send the Documents
  • Discussion with expert
  • Filing of application with registrar authorities
  • Receipt of Registration Certificate
  • Confirmation to client

Service Covered

Pricing for what you want required service

Basic

16950*
  • GST Registration

Business

22950*
  • GST Registration
  • PAN Registration
  • 3 months GST return upto 50 entries per month

Enterprise

27950*
  • GST Registration
  • PAN Registration
  • 6 months GST return upto 50 entries per month
  • Notes:
  • * This price is inclusive of all Govt filing fee and excluding GST amount.

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