Of course, GST registration norms pertain to Indian residents? But what about GST registration for NRI who do business in India? India is an exceedingly attractive market for non-residents to do business and invest in. Are you a non-resident who has plan to set up a business in India? Well, if yes, then you must register under GST. It is mandatory to opt for GST registration for any NRI irrespective of their turnover.
Further, GST registrations have also been made mandatory for all those e-commerce operators who provide online information and database access or retrieval services to a person in India from a place outside the India. Here, e-commerce operators include Non Residents, Registration by agent supplying goods, Input Service Distributor, and those selling through e-commerce operators.
According to the Indian GST Act of 2017, 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 fixed location of business/service or residence in India.
If we specifically talk about GST registration for NRI, s/he has to fill up the respective registration forms:
Note: NRI (if it is a company) must submit its tax identification number of its original country (or whatever that is equivalent of PAN in that country). A non-resident taxable person cannot exercise the option to pay tax under composition levy.
The GST registration provisions and applicable forms, for NRI to comprehend the requirements for GST filing, are furnished below:
If you are already a tax payer, the provisional ID and password for the GST registrations will be provided with a unique provisional ID and password by their tax officers. These are mandatory requirements for enrolling for GST and are required to log into the GST portal. Requirements to obtain provisional registration are as follows:
Final registration will be made in the same way as in the case of resident taxpayers as follows:
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.
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