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GST Registration (Foreign/non Resident)

  • Apply for non-resident taxable persons GST registration through virtual professional buddy.
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Required Documents

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Self attested copy of passport of the non-resident taxable person with VISA details

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Tax identification number or unique number allotted by the Government of their country

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PAN of non-resident taxable person, if available

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In case of Company/Society/LLP/ Partnership firm, Authorization letter/ Copy of resolution in favour of authorized signatory

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Self attested copy of Certificate of Incorporation of their respective country

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Self attested copy of License if issued by their country

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Self attested copy of Clearance Certificate issued by Government of India, if any

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Cancelled cheque or Bank Statement or Bank passbook copy- giving details of account number, IFSC etc.

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KYC of Authorized signatory including his PAN, Aadhar Card and address proof (utility bill/ Driving license/ Voter ID)

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Email id and mobile nos. of Authorized signatory

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If office premises in India is owned:- Copy of Registry or property tax receipt and a copy of utility bill not older than 2 months

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If office premises in India is rented:- Copy of rent deed/ lease deed/ NOC from owner along with utility bill in name of owner not older than 2 months

Required Documents

Self attested copy of passport of the non-resident taxable person with VISA details

Tax identification number or unique number allotted by the Government of their country

PAN of non-resident taxable person, if available

In case of Company/Society/LLP/ Partnership firm, Authorization letter/ Copy of resolution in favour of authorized signatory

Self attested copy of Certificate of Incorporation of their respective country

Self attested copy of License if issued by their country

Self attested copy of Clearance Certificate issued by Government of India, if any

Cancelled cheque or Bank Statement or Bank passbook copy- giving details of account number, IFSC etc.

KYC of Authorized signatory including his PAN, Aadhar Card and address proof (utility bill/ Driving license/ Voter ID)

Email id and mobile nos. of Authorized signatory

If office premises in India is owned:- Copy of Registry or property tax receipt and a copy of utility bill not older than 2 months

If office premises in India is rented:- Copy of rent deed/ lease deed/ NOC from owner along with utility bill in name of owner not older than 2 months

Step by Step Procedure of GST Registration (Foreign/non Resident)

STEP 1

Document Verification

STEP 2

Appointment of Authorized signatory (having a valid PAN in India & Resident Indian)

STEP 3

Application in Form GST REG-09 along with requisite documents

STEP 4

Validation of details filed through OTP by authorized signatory

STEP 5

Generation of TRN by GST portal

STEP 6

Depositing Advance tax on estimated tax liability

STEP 7

Issuance of GST registration certificate

Frequently Asked Question

When does a non-resident taxable person (NRTP) should apply for registration under GST?

A non-resident taxable person shall be required to apply for registration at least 5 days before commencement of business

Can a NRTP opt for Composition Scheme under GST?

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

Is PAN compulsory for obtaining GST registration as a NRTP?

PAN is not compulsory for obtaining registration as a NRTP. Copy of Passport of foreign national is sufficient proof and PAN card of authorized signatory is required.

What is the procedure of registration under GST for NRTP?

Procedure for registration for NRTP is as below:-

  • A NRTP is required to apply for registration in Form GST REG-09 electronically along with a self attested copy of his valid passport  (Application to be made at least 5 days prior to commencement of business)
  • If NRTP is a business entity established outside India, the applicant shall also submit its tax identification number or unique number allotted by Government of that country or its PAN, if available
  • Application in Form GST REG-09 to be signed by authorized signatory who is a resident Indian with valid PAN
  • On Validation of email and mobile address, a temporary reference number (TRN) shall be generated by Portal
  • NRTP shall pay advance tax estimated on the basis of estimated sales to be made in registration period and applicable tax rate
  • Registration Certificate shall be issued electronically and tax deposited will appear in electronic cash ledger

When can a NRTP make taxable supplies of goods & services in India?

A NRTP can make taxable supplies only after he has been granted a GST registration in India and he shall be eligible to make such supply for the period registration has been granted.

What is the validity period of GST registration granted to the NRTP?

The registration certificate of NRTP shall be valid for the period specified in the application for registration or 90 days from the effective date of registration, whichever is earlier

How can NRTP apply for extension in the validity period of registration?

Application for extension in the period of registration shall be made in Form GST REG-11 electronically on portal before the expiry of original registration period. On such application, the proper officer may extend the validity period of registration for a further period of not more than 90 days.

However, the NRTP shall be required to pay advance tax for estimated tax payable on the supplies to be made in the extension period.

Whether NRTP claim Input Tax Credit for inward supplies of goods & services?

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. However, when NRTP supplies goods & services after charging GST, the credit of such GST shall be available to buyer of such goods & services from NRTP.

What are the statutory compliances for NRTP under GST?

A non-resident taxable person shall furnish a return in Form GSTR-5 electronically through GST portal providing details of outward supplies and inward supplies and shall pay tax, interest, penalty, fee or any other amount payable within 20 days after the end of calendar month or within 7 days after the last day of validity period of registration, whichever is earlier.

Can NRTP claim refund for excess advance tax paid over the actual tax liability?

Yes, NRTP can claim refund for advance tax deposited in excess over the actual tax liability. However, refund shall be allowed only after such person has furnished all the returns as required in respect of the validity period of registration. Refund can be applied in FORM GSTR-5 itself.