GST Registration for Foreigners

How can NRIs apply for GST registration?

To apply for GST registration in India, the applicant must submit Form GST REG-09.

Foreign firms or applicants must select a person in India to act as their authorised representative for GST compliance and get a PAN in order to file for GST registration (optional).

According to the goods and services tax law, each GST application submitted by a non-resident taxable person must be signed by his authorised signatory, who must be a person located in India with a valid PAN.

GST registration for NRIs can be handled after the authorised signatory is engaged. GST registration is based on the PAN for ordinary taxpayers. In contrast, a non-resident taxable person must provide his Tax Identification Number or Unique Number, which is used by the government of that nation to identify the company, or its PAN.

What paperwork is necessary for GST registration?

GST registration for a non-resident taxable person necessitates the submission of the papers listed below;

1. Evidence of principal site of business

   For a personal business, any document that proves ownership of the premises, such as the most recent tax bill, the municipal khata, or a copy of the power bill, is acceptable.

   For rented or leased properties, a copy of the legal rent/lease agreement, together with any document proving the lessor's ownership of the premises, such as the property tax receipt, a municipal khata copy, or the electricity bill.

   For properties not mentioned above, a copy of the consent letter along with any document proving the consenter's ownership of the premises, such as a municipal khata or a copy of an electricity bill. The same documents may be submitted for shared properties as well.

2. Identity Verification

   A scanned copy of the non-resident taxable person's passport with VISA information. If a business entity is formed or created outside of India, the application for registration must be accompanied by its tax identification number or unique number by which the entity is identifiable by the government of that nation, or its PAN if available.

   A person having power of attorney with an authorization certificate in the case of a company/society/LLC/FCNR/etc.

   If the firm is registered abroad or inside India, a scanned copy of the Certificate of Incorporation is required.

   If available, a scanned copy of the other country's driver's licence.

   If available, a scanned copy of the clearance certificate issued by the government of India.

3. Bank Account Verification

   Scanned copy of the first page of the bank passbook/one page of bank statement, the opening page of the bank passbook held in the business name- that provides the account number, account holder's name, MICR, IFSC, and branch data.

Provisional Registration Procedure

• Non-resident taxable persons must file Form GST REG-09. Along with the application, a self-adhesive copy of a valid passport must be supplied.
• In the case of foreign organisations, the application must be accompanied by the tax identity number, unique number, or PAN (if applicable)
• The advance tax must be deposited by a non-resident taxable person. Such a tax advance payment would be based on self-estimation. It must be sent together with the application.

Final Registration Procedure

• A non-resident taxable person's final registration would proceed in the same manner as a resident taxpayer in India. The following is the method for doing so:
• Electronic submission of an application in FORM GST REG-26 is required. All tax and GST information must be filed within three months after provisional registration.
• If the given information is valid and full, then the final GST registration will be issued to the application. In GST REG-06 FORM. In the event that the application is inaccurate or incomplete, the applicant will be sent a show-cause notice. GST REG-27 FORM.
• If the applicant is unable to respond correctly to the show cause notice after being given an opportunity to be heard, the applicant's provisional registration will be revoked using FORM GST REG-28.
• If the officer accepts the response, the show cause notice will be revoked by issuing an order in FORM GST REG-20.
• The application must be signed by the applicant's authorised signatory. The authorised signatory must be a resident of India and should have a valid PAN.