A Non-resident taxable person who is occasionally supplying goods or services or paying GST on an occasional basis, compulsory to have GST registration u/s 24 of CGST. A non-resident taxable person making taxable supply in India has to compulsorily take registration. There is no threshold limit for registration.

Time Limit

A non-resident taxable person must get registered under the GST Act mandatorily irrespective of their aggregate annual turnover. The prior intimation is required to be filed before 5 days of commencement of any business activity in India.

Composition Levy

A non-resident taxable person CANNOT exercise the option to pay tax under composition levy.

Provisional GST Registration

Non-resident taxable persons shall file an application for registration in simple FORM GST REG-09 along with the supporting documents as prescribed to have provisional registration. An advance deposit of GST shall be paid to the government based on the estimated sale.

Self-Attested Documents for GST Registration

• PAN card of Foreigner (Optional)
• PAN card of Indian Authorized Signatory
• Copy of Passport/Visa Details
• Valid Phone no. and Email id for OTP/EVC of Authorised Signatory
• Passport size photograph of the Applicant
• Proof of principal place of business
• Proof of details of Bank Account
• Other details like
  • List of Goods and Services
  • TIN or Any unique number issued In or Outside India
  • Proof of appointment of Authorized Signatory (Letter of Authorization or copy of board resolution)
  • Authorized Signatories photo
  • Incorporation certificate (for Company and LLP)
  • DSC

Final GST Registration

The non-resident taxable person can make taxable supplies only after the issuance of the certificate of registration. The certificate of registration shall be valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier.

The application for registration shall be signed by his authorized signatory who is a person resident in India having valid PAN.

In case the non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the Common Portal, before the end of the validity of registration granted to him. The validity period of ninety days can be extended by a further period not exceeding ninety days. The extension will be allowed only on payment of the amount of an additional amount of tax equivalent to the estimated tax liability for the period for which the extension.

Input Tax Credit

The input tax credit shall not be available in respect of goods or services or both received by a non-resident taxable person except on goods imported by him. The taxes paid by a non-resident taxable person shall be available as credit to the respective recipients.

Returns

The non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the Common Portal.

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