GST Registration for Foreigner: GST Registrataion is mandatory for every business organisation in India subject to certain threshold limits. Submit Pan, Aadhar, Passport Size Photo, Office Rental Agreement and Latest Power Bill and get your GSTIN Number.

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Non Resident Taxable Person

Who is Non Resident Taxable Person:

“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.

A non-resident taxable person has to appoint an Authorised Representative in India for applying GST Registration. A non-resident taxable person making taxable supply in India has to compulsorily take registration. There is no threshold limit for registration. A non-resident taxable person cannot exercise the option to pay tax under composition levy. He has to apply for registration at least five days prior to commencing his business in India using a valid passport (and need not have a PAN number in India).

A business entity incorporated or established outside India, has to submit the application for registration 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 its Permanent Account Number, if available. A non-resident taxable person has to make an advance deposit of tax in an amount equivalent to his estimated tax liability for the period for which the registration is sought.

Conditions for Registration under GST:

  • A non-resident taxable person has to appoint an Authorised Representative in India for applying GST Registration.

  • A non-resident taxable person is not required to apply in normal application for registration being filed by other taxpayers.

  • A simplified form GST REG09 is required to be filled for registration.

  • A non-resident taxable person has to electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through EVC, in FORM GST REG-09, at least five days prior to the commencement of business at the Common Portal either directly or through a Facilitation Centre notified by the Commissioner.

  • 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 the entity is identified by the Government of that country or its PAN, if available.

  • The application for registration made by a non-resident taxable person has to be signed by his authorized signatory who shall be a person resident in India having a valid PAN. On successful verification of PAN, mobile number and e-mail address the person applying for registration as a non-resident taxable person will be given a temporary reference number by the Common Portal for making the mandatory advance deposit of tax for an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought.

  • A non-resident taxable person has to make an advance deposit of tax in an amount equivalent to his estimated tax liability for the period for which the registration is sought.

  • The registration certificate shall be issued electronically only after the said deposit appears in his electronic cash ledger. The amount deposited shall be credited to the electronic cash ledger of the Nonresident person.

  • The non-resident taxable person can make taxable supplies only after the issuance of the 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.

  • 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 Centre notified by the Commissioner, before the end of the validity of registration granted to him. The validity period of ninety days can be extended by a further period not exceeding ninety days. The extension will be allowed only on payment of the amount of an additional amount of tax equivalent to the estimated tax liability for the period for which the extension is sought has to be deposited.

Input Tax Credit:

Input tax credit shall 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 recipients.

Returns:

The non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or these rules within twenty days after the end of a calendar month or within seven days after the last day of the validity period of registration, whichever is earlier.

Refund:

The amount of advance tax deposited by a non-resident taxable person under, 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 serial no. 13 of the FORM GSTR -5.

Documents Requird for Registration:

The following are the documents required for registration under GST:

  • A

    For Authorised Representative

    1. PAN
    2. Aadhaar Card
    3. Passport Size Photo
    4. Declaration in a specimen format
    5. Mobile Number
    6. Email id
  • B

    For Non-Resident Taxable Person

    1. Incase of Individual, his/her international passport, Passport Size Photo, Power of Attorney in favour of Authorised Representative, Mobile and Email
    2. Incase of Company or Body Corporate: Certificate of Registration, ByLaws such as MOA & AOA, Power of Attorney in favour of Authorised Representative, Board Resolution
  • C

    For Office Address

    1. Rental Agreement if it is rented
    2. Consent letter if it is owned
    3. Latest Power Bill, Property Tax Receipt, Khata Copy

Step by Step Registration Process:

Herein below is the step by step process to get registered under GST:

  • 1

    Appointment of Authorised Representative:

    Through Power of Attorney - One Day Job

    You can appoint an authorised representative for the purpose of GST Registraton in India. The authorised representative should be an Individual having valid PAN.

  • 2

    Document Submission

    Through Online - 10 Minutes Job

    You can provide PAN, Aadhar, Passport Size Photograph and Declaraton in Specimen format of Authorised Representative, your international passport if you are an individual and Certificate of Incorporation, MOA & AOA, Tax Identification Number, Power of Attorney & Board Resoluton duly certified if you are a Company or Body Corporate.

  • 3

    Generation of TRN

    Through GST web portal - 5 Minutes Job

    We will fill the details on GST portal for TRN. Your Authorised Representative will get the Mobile and Email OTPs, once he/she shares these OTPs, we will submit online for TRN Generation.

  • 4

    Online Uploading

    Through GST web portal - 30 Minutes Job

    Once the TRN is generated, we will fill the remaining detail on the application dashboard and upload the documents and file by signing with DSC if required.

  • 5

    ARN Generation & Aadhar Authentication

    Through GST web portal - 30 Minutes Job

    Once the application is submitted online success fully, the GST system will verify the PAN of Authorised Representative with Income Tax Database and if these are tallied and an ARN will be generated. The GST department will send you Aadhar authentication link to you email and once you authenticate it, it will be shown as the Aadhar authentication is successful.

  • 6

    Advance Depostit of Tax

    Through GST web portal - 5 Minutes Job

    A non-resident taxable person has to make an advance deposit of tax in an amount equivalent to his estimated tax liability for the period for which the registration is sought.

  • 7

    GST Approval

    Through GST web portal - 4 to 5 working days

    Then the GST officer will attend the file online and if every thing is in order, he/she may approve it and sends you an approval email containing GSTIN, User Id and Password. Then you can download the certifiate by logging into your account and update the Bank Details by attaching Bank Statement or a Cancelled Cheque. Thats it, the registration process ends here. Note: The registration certificate shall be issued electronically only after the said deposit appears in his electronic cash ledger.

Get your GSTIN for foreigner with us for less! Start here & Save! Contact Now!

Submit Pan, Aadhar, Passport Size Photo, Rental Agreement, Latest Power Bill and get your GSTIN!