GST REGISTRATION FOR FOREIGNERS

 

A non-resident foreign taxpayer is the person or company which is engaged in making taxable supplies of products/services or both in any place of India through any means, but has no permanent location of business/service or residence in India.

Form for GST registration of NRI :-

  • GST REG-09– Application for Registration of Non-Resident Taxable Person
  • GST REG-10– person supplying online information and data base access or retrieval services from a place outside India to a person in India

NRI Pre -requisites to Obtain Registration

  • NRI has to apply for registration at least five days prior to commencing his business in India using a valid passport.
  • A business entity incorporated or established outside India, has to submit the application for registration along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.

Instructions to File GST Registration Application for NRI

  • Enter name of the applicant (Non-Resident taxpayer) as mentioned in their passport.
  • The applicant shall apply for registration on GST portal, using the form GST REG-09 at least Five days prior to commencement of the business.
  • At the time of online application, the applicant is required to provide email Id and mobile number for verification and future communication. Both will be verified through OTPs (One Time Passwords) sent separately for each, prior to filling up Part-B of the application.

Further, in case business declares an individual as Authorized Signatory, the applicant need to upload scanned copy of the declaration signed by the Proprietor/all Partners/Karta/Managing