GST Registration Process for NRI

India is a highly attractive market for non-residents to invest in and do business. If you are a non-resident and plan to set up a business here, then you must register under GST. Please read our article on the GST provisions applicable to non-residents to understand the requirements for GST filing by NRIs.  In this article, we will discuss the process of GST registration for non-residents and the applicable forms.

Latest Updates on GST Regsitration

1st February 2022
Budget 2022 updates-
Section 29 of the CGST Act is amended for cancellation of GSTIN by officer:
1. If a composition taxable person fails to file an annual return for three months beyond the due date of 30th April of the following year, his registration can get cancelled.
2. For any other regular taxpayer, registration will be cancelled if there is the default for consecutive tax periods as prescribed against earlier the six months consecutive default in return filing.

21st December 2021
From 1st January 2022, CBIC made the aadhaar authentication mandatory to apply for revocation of cancelled GST registration under the CGST Rule 23 in REG-21.

29th August 2021
Taxpayers can get extended time up to 30th September 2021 to revoke cancelled GST registration if the last date for the same falls between 1st March 2020 and 31st August 2021. It applies if the GST registration is cancelled under Section 29(2) clause (b) or (c) of the CGST Act via CGST notification number 34/2021 dated 29th August 2021.

28th May 2021
Due date to file an application for revocation of cancellation of registration falling between 15th April 2021 up to 29th June 2021 is 30th June 2021.

Provisional Registration

• A non-resident taxable person will file electronically an application for registration using the FORM GST REG-09 along with a self-attested copy of his valid passport.
• The application must be duly signed or verified through EVC.
• It must be submitted at least five days prior to the commencement of business.
• In case, it is a foreign business entity (incorporated or established outside India) the application for registration shall be submitted along with its tax identification number of that country (similar to our PAN) or its PAN (if it has one).
• An advance deposit of tax (based on estimation) must also be submitted along with the application

Final Registration

Final registration will be made in the same way as in the case of resident taxpayers as follows:

• If the person wishes to register under GST, then he will submit an application electronically using the FORM GST REG–26. Any information must be furnished within a period of three months
• If the information is correct and complete, the final GST registration will be given in FORM GST REG-06
• If the information is not correct, then the officer will issue a show-cause notice using FORM GST REG-27. A reasonable opportunity of being heard will be given after which the provisional registration will be cancelled through the FORM GST REG-28
• If the applicant’s reply is satisfactory then the show cause notice issued can be nullified by issuing an order via the FORM GST REG- 20
• The application for registration made by a non-resident will be signed by his authorized signatory who must be a person resident in India with a valid PAN.

Note: EVC is Electronic Verification Code, a new mode of electronic verification based on Aadhar card. All forms uploaded in the GST Portal must either be signed or verified through EVC.

For more information on transition provisions under GST please visit ClearTax.
Here’s a link to download the government of India prescribed GST registration form.  

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