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GST Registration Process for NRI

Find out the process of GST registration for non residents.

Updated on:  

08 min read

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

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

22nd December 2020
1. GST registration can be canceled under CGST Rule 21 at the discretion of the tax officer in the following cases:
a. Avails input tax credit in violation of the provisions of section 16 of the Act or the rules
b. Utilisation of ITC from electronic credit ledger to discharge more than 99% of the tax liability for specified taxpayers – with the total taxable value of supplies exceeding Rs.50 lakh in the month, with some exceptions
c. A taxpayer has not filed GSTR-1 due to GSTR-3B not being filed for more than two consecutive months (one quarter for those who opt into the QRMP scheme)

2. Suspension of GST registration may get attracted under CGST Rule 21A if there are major discrepancies between the GSTR-3B vis-a-vis the GSTR-1 and GSTR-2B.

14th March 2020
At the 39th GST Council meeting, taxpayers who have cancelled their GST registration till 14th March 2020 can file an application for revocation of cancellation of registration. The window to fill this application is available till 30th June 2020. The extension is a one-time measurement to facilitate those who want to continue conducting the business.

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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