Non-Resident Taxable Person
A “Non Resident Taxable Person” under the Goods and Services Tax (GST) framework in India refers to any individual or business entity that conducts transactions involving the supply of goods or services, or both, within India but does not have a fixed place of business or residence in the country. This includes entities operating in India occasionally, in any capacity such as principal, agent, or any other manner, but with their base of operations or residence outside of India. The GST law mandates that these non-resident entities register under GST and comply with its provisions, regardless of the volume or frequency of their transactions in India.
GST Registration for Foreigners
GST Registration in India is a compulsory process for foreign individuals or entities that supply goods or services in India without a permanent establishment or residence in the country. This registration category is specifically designed for those who may not regularly operate in India but engage in economic activities or transactions under the GST regime.
The process involves obtaining a unique GSTIN (Goods and Services Tax Identification Number), which allows these non-resident businesses to comply with GST laws, including filing GST tax returns and paying applicable taxes on their transactions within India.
GST Registration Requirements for Non- resident Taxable Persons
For non resident taxable persons engaging in taxable transactions within India, the GST registration requirements are as follows:
- Mandatory Registration: Regardless of transaction volume, registration under GST is compulsory for non-resident taxable persons. There’s no minimum threshold for registration.
- Ineligibility for Composition Levy: Non-resident taxable persons are not eligible to opt for the composition levy scheme under GST, which allows for a simplified tax payment process and compliance for small taxpayers.
- Advance Registration Requirement: Registration for GST must be completed at least five days before beginning business operations in India.
- Passport Required for Registration: A valid passport is required for GST registration and serves as the primary documentary evidence.
- Documentation for Business Entities: Business entities based outside India must include their tax identification number (TIN) or a unique identification number recognized by their home country’s government in their GST registration application. Alternatively, if available, they can provide their Indian Permanent Account Number (PAN).
Key Documents Needed – GST Registration for foreigners
For foreigners GST registration, the following documents are typically required:
| Document Type | Details |
|---|---|
| Proof of Appointment of Authorised Signatory | |
| Photo of the Authorised Signatory | |
| Letter of Authorisation | |
| Copy of Resolution passed by BoD/Managing Committee and Acceptance letter | |
| Proof of Principal Place of Business | |
| Own | Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document |
| Leased | Rent/Lease agreement OR Rent receipt with NOC (In case of no/expired agreement) AND one of the following: Property Tax Receipt, Municipal Khata copy, Electricity bill copy, Legal ownership document |
| Rented | Rent/Lease agreement OR Rent receipt with NOC (In case of no/expired agreement) AND one of the following: Property Tax Receipt, Municipal Khata copy, Electricity bill copy, Legal ownership document |
| Consent | Consent letter AND one of the following: Property Tax Receipt, Municipal Khata copy, Electricity bill copy, Legal ownership document |
| Shared | Consent letter AND one of the following: Property Tax Receipt, Municipal Khata copy, Electricity bill copy, Legal ownership document |
| Others | Legal ownership document |
| Proof of Details of Bank Accounts | |
| The first page of Pass Book | |
| Cancelled Cheque | |
| Bank Statement | |