GST Registration for Foreigners
GST registration for a non-resident taxable person is a unique process requiring an advance tax deposit and a resident authorized signatory. LEDGERS software assists with this by simplifying the application process and facilitating the filing of mandatory returns.
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GST Registration for Foreigners: A Complete Guide
The implementation of the Goods and Services Tax (GST) framework in India mandates that any foreign business or individual supplying goods or services to India must obtain GST registration. This is a crucial step for establishing a legitimate business presence and navigating the country’s vibrant market.
At FileMyFirm, we specialize in simplifying the GST registration for foreigners. Our expert team provides end-to-end guidance to ensure a seamless and compliant process, allowing you to focus on your business goals.
Understanding the Non-Resident Taxable Person
Under the GST framework, a “Non-Resident Taxable Person” is any individual or entity that conducts transactions in India without a fixed place of business or residence in the country. This includes those who engage in business activities in India occasionally or temporarily. For this category of taxpayers, GST registration is compulsory, regardless of their transaction volume.
Key requirements for a Non-Resident Taxable Person include:
- Mandatory Registration: There is no minimum turnover threshold; registration is compulsory.
- Advance Tax: They must make an advance tax deposit equivalent to their estimated tax liability.
- Authorized Signatory: A resident of India with a valid PAN must be appointed as the authorized signatory for all GST-related activities.
GST Registration Process for Foreigners
The GST registration process for non-residents is a two-phase procedure: Provisional Registration and Final Registration.
1. Provisional Registration
This temporary registration allows a non-resident to start business operations while the full application is being processed.
- Application Form: The non-resident must file Form GST REG-09 on the GST portal at least five days before commencing business operations.
- Required Documents: The application must include a self-attested copy of the applicant’s valid passport. For business entities, a tax identification number (TIN) or a unique identifier from their home country’s government is required.
- Advance Tax Deposit: Before the provisional registration is granted, an advance tax must be deposited, calculated based on the estimated tax liability for the registration period.
2. Final Registration
After provisional registration, the non-resident must submit an application for final registration.
- Finalization: The applicant must furnish all required information and documents in Form GST REG-26 within three months of provisional registration.
- Verification: The GST authorities verify the submitted information. If it’s accurate, a final GST registration certificate (Form GST REG-06) is issued.
- Discrepancies: If discrepancies are found, a show-cause notice (Form GST REG-27) may be issued, requiring a response.
Key Documents for GST Registration for Foreigners
The following documents are essential for the application process:
- Passport: A copy of the applicant’s passport.
- Proof of Business: A copy of the business registration document from the home country.
- Indian Bank Account Details: The first page of the passbook or a canceled check.
- Authorized Signatory Documents: The PAN card, Indian mobile number, and email address of the authorized signatory who is a resident of India.
- Proof of Place of Business in India: A rent agreement or a No Objection Certificate (NOC) if the place of business is rented.
Validity and Compliance
The GST registration for a non-resident is typically valid for the period specified in the application, or for a maximum of 90 days. This can be extended by filing an extension application (Form GST REG-11) along with an additional advance tax deposit.
Non-residents must file a GST return (Form GSTR-5) electronically within 13 days of the end of each calendar month.
Get Expert Assistance with FileMyFirm
The complexities of GST registration for foreigners can be challenging, especially without a fixed business presence in India. FileMyFirm provides specialized services to make this process simple and efficient. We can help you:
- Navigate the documentation requirements.
- Identify and appoint a compliant authorized signatory.
- Handle the online application and advance tax deposit.
- Ensure timely filing of GST returns and extensions.
Ready to establish your business in India? Contact FileMyFirm today to get your GST registration for foreigners without the hassle.
Frequestly asked questions ( FAQ )
A Non-Resident Taxable Person (NRTP) is any person or entity conducting transactions in India without a fixed place of business or residence in the country. This includes those who engage in business activities in India occasionally or temporarily.
For NRTPs, GST registration is compulsory, regardless of the turnover volume. There is no minimum turnover threshold for this category.
A Non-Resident Taxable Person must file the application in Form GST REG-09 on the GST portal at least five days before commencing business operations in India.
The registration process is a two-phase procedure:
Provisional Registration: Filed at least five days before operations.
Final Registration: The applicant must furnish complete information in Form GST REG-26 within three months of receiving provisional registration.
Foreign businesses have specific prerequisites that differ from resident taxpayers:
Advance Tax Deposit: The applicant must make an advance tax deposit equivalent to their estimated total tax liability for the intended period of registration.
Authorized Signatory: A resident of India with a valid PAN must be appointed as the authorized signatory for all GST-related activities.
Documentation: A self-attested copy of the applicant’s valid passport is required, and for business entities, a Tax Identification Number (TIN) or unique identifier from the home country.
The GST registration for an NRTP is typically valid for the period specified in the application, or for a maximum of 90 days.
This registration period can be extended by filing an extension application (Form GST REG-11) along with an additional advance tax deposit to cover the estimated tax liability for the extension period.
After obtaining registration, an NRTP must comply with the following:
Return Filing: They must file a specific GST return, Form GSTR-5, electronically.
Due Date: The GSTR-5 return must be filed within 13 days of the end of each calendar month.
Extension: An application for extension (Form GST REG-11) must be filed if they need to continue business beyond the original validity period.