Any person or company which is located outside India, but is engaged in doing any business or providing any services to Indian people, or involved in doing these both, is compulsorily required to get proper registration under the GST law of India, as per the section 24 of the Central GST Act of 2017. Again, irrespective of the annual turnover, such a person or company is mandated to apply for the GST registration at least Five days prior to commencing any business/service anywhere in India. This webpage offers exclusive and immensely useful information about gst registration for NRI in Indian jurisdictions.
According to the Indian GST Act of 2017, a non-resident foreign taxpayer is the person or company which is engaged in making taxable supplies of products/services or both in any place of India through any means, but has no any fixed location of business/service or residence in India. For gst registration of such a person or company, concerned will be the State or Union Territory which is directly involved in business conduction/service execution. This provision is particularly relevant in the cases of High Sea Sale (HSS) activities. The section below, describes separately the procedure for GST registration of such people or entities in India.
GST Registration Process for Foreign Non-Resident Taxpayer
This section is going to elucidate the gst registration process for foreign non-resident taxpayer with the GST Common Portal (GSTN Portal), https://www.gst.govt.in.The main steps involved in this process are the following
- Filing online the application for GST registration with the Portal through the Form GST REG-9, along with all documents required, including a self-attested scanned copy of the valid passport.
- Other documents required are the following --- VISA details, Bank Account details, authentic address proofs of the residence in the specified foreign country, and location of the business entity, etc.
- Any such application seeking GST registration in india, must be duly signed by any authorized signatory, possessing a valid Indian PAN.
- For the purpose of registration, the non-resident taxable person/entity is essentially required to deposit the taxes payable (estimated liability) in advance. This tax liability will be based on the period for which the registration is proposed. In general, the gst registration for a non-resident taxable person in India is valid for a maximum of 90 (Ninety) days, counted from the date of registration. Through application Form GST REG-11, the validity of such a registration may further be extended for another 90 days.
- After getting properly and perfectly registered, the non-resident taxable person will be necessitated to file the monthly GST return through the Form GSTR-5, by 20th of the next month or within Seven days after expiration of his/her GST registration, whichever is earlier.
To get detailed information about GST Registration in India by a Non-Resident Taxable Person, or avail our expert and efficient service for the same, interested foreign people and entities may promptly call over: +91-8800-100-284; or dart their queries or orders at: companies@GlobalJurix.com .