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Register under GST

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.

How-to-Register-Non-Resident-Taxable-Person

Latest Updates on GST registration

Update as on 27th June 2020

The time limit for completion or compliance has been further extended to 31st August 2020, where the time limit falls between the period from 20th March 2020 to 30th August 2020. But it does not include cases where a person needs to obtain GST registration under section 25 (Normal registration) and 27 (Registration as a casual taxable person/ non-resident taxable person) of the CGST Act.

Update as on 3rd April 2020

The time limit for completion or compliance has been extended to 30th June 2020, where the time limit falls between the period from 20th March 2020 to 29th June 2020. It does not include cases where a person needs to obtain GST registration under section 25 (Normal registration) and 27 (Registration as a casual taxable person/ non-resident taxable person) of the CGST Act.

 

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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