GST Registration for Foreign Non-Resident Taxpayer

Goods and Services Tax or GST has been implemented in India from 1st July, 2017 and non-resident taxpayers are also required to obtain GST registration and file GST returns. Foreign non-resident taxpayers are mandatorily required to obtain GST registration in India if they supply goods or services to residents in India. According to the GST Act, "non-resident taxable person” means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India. Further, all non-resident taxable persons are required to appoint an authorized person in India for the purpose of complying with GST regulations.

Non-resident taxpayers are required to obtain GST registration as a Non-Resident Foreign Taxpayer 5 days prior to the undertaking business in India. An application for GST registration for foreign non-resident taxable person must be made through an authorized agent in India. Once, an application for GST registration is filed, a transaction number would be generated. Using the transaction number, GST deposit must be made by the taxpayer to obtain GST registration in India.

Registration Requirements

Prior to beginning the process for applying for GST registration, foreign businesses or foreign applicants must identify a person in India to act as its authorized representative for GST compliance and obtain PAN in India for the foreign entity (optional). As per GST rules, the application for GST registration made by a non-resident taxable person should be signed by his authorized signatory who shall be a person resident in India having a valid PAN. Hence, once the authorized signatory is engaged, Indian GST registration process can be started for non-resident taxable persons.

To apply for GST registration as a non-resident taxable person, application must be submitted in FORM GST REG-09. GST registration is PAN based for regular taxpayers. However, in the case of non-resident taxable persons, the GST registration application can be submitted with a tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its PAN, if available.