Global Taxman GST Registration for Foreigners

Following the implementation of the GST framework, the Government of India mandated that all foreign non-resident taxpayers obtain GST registration when supplying goods or services to residents within the country. If you're planning to supply goods or services to India, securing a GST registration is not just a compliance measure but a key step in establishing your business presence in one of the world's most vibrant markets.

Recognizing the importance of this registration, Global Taxman offers specialized services to facilitate the GST registration process for foreigners. With expert guidance and streamlined procedures, we simplify the complexities of tax compliance, making it easier for international businesses to thrive in India.

Contact our expert team today to easily get your GST registration. We'll guide you smoothly through each step for a worry-free process.

Non-Resident Taxable Person

A "Non Resident Taxable Person" under the Goods and Services Tax (GST) framework in India refers to any individual or business entity that conducts transactions involving the supply of goods or services, or both, within India but does not have a fixed place of business or residence in the country. This includes entities operating in India occasionally, in any capacity such as principal, agent, or any other manner, but with their base of operations or residence outside of India. The GST law mandates that these non-resident entities register under GST and comply with its provisions, regardless of the volume or frequency of their transactions in India.

GST Registration for Foreigners

GST Registration in India is a compulsory process for foreign individuals or entities that supply goods or services in India without a permanent establishment or residence in the country. This registration category is specifically designed for those who may not regularly operate in India but engage in economic activities or transactions under the GST regime.

The process involves obtaining a unique GSTIN (Goods and Services Tax Identification Number), which allows these non-resident businesses to comply with GST laws, including filing GST tax returns and paying applicable taxes on their transactions within India.

GST Registration Requirements for Non-Resident Taxable Persons

For non-resident taxable persons engaging in taxable transactions within India, the GST registration requirements are as follows:

• Mandatory Registration: Regardless of transaction volume, registration under GST is compulsory for non-resident taxable persons. There's no minimum threshold for registration.
• Ineligibility for Composition Levy: Non-resident taxable persons are not eligible to opt for the composition levy scheme under GST, which allows for a simplified tax payment process and compliance for small taxpayers.
• Advance Registration Requirement: Registration for GST must be completed at least five days before beginning business operations in India.
• Passport Required for Registration: A valid passport is required for GST registration and serves as the primary documentary evidence.
• Documentation for Business Entities: Business entities based outside India must include their tax identification number (TIN) or a unique identification number recognized by their home country's government in their GST registration application. Alternatively, if available, they can provide their Indian Permanent Account Number (PAN).

Key Documents Needed - GST Registration for Foreigners

Document Type	Details
Proof of Appointment of Authorised Signatory	Photo of the Authorised Signatory, Letter of Authorisation, Copy of Resolution passed by BoD/Managing Committee, and Acceptance letter.
Proof of Principal Place of Business	Own: Property Tax Receipt, Municipal Khata copy, Electricity bill copy, or Legal ownership document. Leased: Rent/Lease agreement with NOC (if applicable), along with supporting documents.
Proof of Details of Bank Accounts	The first page of Pass Book, Cancelled Cheque, Bank Statement.

Authorized Signatory and Compliance Details for Non-Resident GST Registration

For a Non-Resident Taxable Person to register under the GST framework, certain prerequisites must be met to ensure compliance and validation on the GST Portal:

• The presence of an authorized signatory within India, equipped with complete and valid details, is mandatory.
• The authorized signatory must possess a valid Permanent Account Number (PAN) to ensure legitimacy and traceability.
• A valid Indian mobile number and email address are required for communication and verification purposes.

Validity of NRI GST Registration

The NRI GST registration is valid for the period specified in the application or ninety days from the effective date of registration, whichever is earlier.

Procedure for GST Registration for NRIs

The GST registration process consists of two phases: Provisional Registration and Final Registration.

Provisional GST registration for NRI

Provisional registration under GST allows non-resident entities to start operations in India while awaiting final registration approval.

Final GST registration for NRI

Final registration solidifies the NRI's compliance status within India, ensuring full integration into the GST system.

Extension of GST Registration Validity

If the NRI wishes to extend the registration beyond the initially approved period, they must file an extension application using Form GST REG-11.

GST Returns Filings for Foreigners

A non-resident taxable person must electronically submit a GST return using FORM GSTR-5. Returns include outward and inward supply details and must be filed within specific deadlines.

Refund of Advance Tax

The advance tax paid by a non-resident taxable person will be eligible for a refund after submitting all necessary returns for the registration period.

Global Taxman: Expert Assistance for GST Registration for Foreigners

Global Taxman can provide significant support and expertise in facilitating GST registration, ensuring a smooth and compliant entry into the Indian market. Here's how we can help:

• Expert Guidance: Our team provides tailored advice based on your business's unique needs.
• Streamlined Application Process: We streamline your application to ensure it is submitted accurately and on time.
• Authorized Signatory Support: We assist in fulfilling the requirement for an authorized signatory in India.
• Ongoing Support: We provide ongoing support for GST compliance, including filing returns and updating registration details.