Non-Resident Taxable Person GST Registration

Regardless of aggregate yearly turnover or other criteria, all Non-Resident Taxable Person must register for GST in India. Furthermore, the GST Act and Rules stipulate that all non-resident taxable people must register for GST five days before the beginning of their company. As a result, it is critical for international enterprises supplying products and services to India to register for GST as soon as possible.

Procedure to Register for GST

If a Non-Resident Taxable Person provides online information and database access or recovery (OIDAR) services to a non-taxable online receiver, an electronic application in FORM GST REG-10 is required.

Documents Needed to Register for GST

Evidence of Principal Place of business if owned property

Any documents confirming property ownership, such as the most current Property Tax Receipt or a copy of the Electricity Bill, are acceptable for own premises.

Premises that have been rented or leased

A copy of the current Rent / Rental Agreement, along with any document proving the Lessor's ownership of the property, such as the most recent Property Tax Invoice, or a copy of the Electricity Bill.

For premises not covered above

A copy of the Letter and paperwork proving the ownership of the property, such as a copy of the Electricity Bill. The same documents can be uploaded to shared properties as well.

Identity Verification

A scanned copy of the non-resident taxable person's passport with VISA details. Suppose a company is incorporated or founded outside of India. In that case, it must make an application for registration along with its tax identification number or unique number by which the entity is identifiable by the country's government.

In case of listed company outside India

If the company is listed outside of India or in India, a scanned copy of the Certificate of Incorporation is required.

Proof of Bank Account

The first page of the Bank Passbook held in the Business name includes the Account Number, Account Holder Name, MICR, and IFSC and Branch data.

Authorization in India for an Authorized Representative

In India, non-resident taxable persons must appoint an authorized representative. A copy of the resolution approving the authorized representative from the Managing Committee or Board of Directors.

Non-resident taxable persons must make a GST deposit

Advance tax must be deposited by NRTP at the time of GST registration.

Registration temporarily

  • Non-resident taxable persons (NRIs) must fill out Form GST REG-09 and submit it electronically.
  • Along with the application, the applicant must supply a self-adhesive copy of a valid passport.

Returns of a Taxable Person Who Is Not a Resident

  • Either interest, penalty, fees, tax payable or tax paid, or any other amount payable under the act inbound supplies and outbound supplies.
  • As a result, a Non-Resident Taxable Person is exempt from filing an annual return. He only needs to file a monthly GSTR 5 return. This return can be filed online through a GST portal.

The information in GSTR 5 must be filed no later than the earlier of:

Before 20 days after the completion of the calendar month or within 7 days of the registration's last valid date.

GST Refund for NRTP
  • GST refund issue only after the NRTP has filed all the returns. GST Refund can be applied in the FORM GSTR -5.

Plans

Rs.999 All inclusive price

Starter

  • GST Registration Certificate
  • Expert Support
Rs.3999 All inclusive price

Plus

  • GST Registration Certificate
  • 3 Month GST Return Filing
  • Expert Support
Rs.6999 All inclusive price

Pro

  • GST Registration Certificate
  • 3 Month GST Return Filing
  • Expert Support