Who is a Non-Resident Taxable Person?

A Non-Resident Taxable Person (NRTP) is someone who:

    • Supplies goods or services in India but doesn’t have a permanent office or home here. 
    • Does business in India occasionally, either directly or through an agent, but their main base is outside India.
    • Must register for GST and follow its rules, no matter how big or small their business is in India.

Why Do Foreigners Need GST Registration?

If you’re a foreigner supplying goods or services in India without a fixed office or home here, you need to get GST registration. This gives you a unique GSTIN (Goods and Services Tax Identification Number), which helps you:

     • Follow GST laws.
     • File GST returns.
     • Pay taxes on your business transactions in India.

What Do You Need for GST Registration?

Here’s what foreigners (NRTPs) need to register for GST:

     • Mandatory Registration: You must register for GST, even if your business is small. There’s no minimum limit.
     • No Composition Scheme: You can’t use the simplified tax scheme meant for small businesses.
     • Apply Early: You need to apply for GST registration at least 5 days before starting your business in India.
     • Passport: A valid passport is a must for registration.
     • Business Documents: If you run a business from outside India, you need to provide your country’s Tax Identification Number (TIN) or a unique ID issued by your government. If you have an Indian PAN (Permanent Account Number), you can use that instead.

Key Documents Needed

Here’s a simple list of documents you’ll need for GST registration:

Authorized Signatory and Compliance

To register for GST, you need:

    • An authorized signatory in India with a valid PAN. 
    • A valid Indian mobile number and email address for communication.
    • A valid ID like a PAN, Passport Number, TIN, or any unique ID from your home country.
    • A place of business in the state where you’re registering.
    • All required documents and application fields filled correctly.

How Long is NRI GST Registration Valid?

The GST registration for foreigners is valid for 90 days or the period mentioned in your application, whichever is shorter.

How to Get GST Registration as an NRI

The GST registration process for foreigners has two parts: Provisional Registration and Final Registration.

Provisional GST Registration
This is a temporary registration to start your business in India:

1. Fill Form GST REG-09: This form is for foreigners and must be submitted online on the GST portal.
2. Upload Passport: Include a self-attested copy of your valid passport.
3. Sign the Form: Use your signature or an Electronic Verification Code (EVC).
4. Submit Early: Apply at least 5 days before starting your business in India.
5. Business Documents: If you’re a business entity, provide your TIN or a unique ID from your country, or an Indian PAN if you have one.
6. Authorized Signatory: Appoint someone in India with a valid PAN to sign your application.
7. Temporary Number: After verifying your PAN, mobile number, and email, the GST portal gives you a temporary reference number.
8. Advance Tax Deposit: Pay an advance tax based on your estimated tax liability. This goes into your electronic cash ledger on the GST portal.

Final GST Registration
This makes your registration permanent:

1. Fill Form GST REG-26: Submit this form online within 3 months of your provisional registration.
2. Provide Information: Submit all required details for verification.
3. Approval: If everything is correct, you’ll get final registration with Form GST REG-06.
4. Issues with Application: If there are mistakes, you’ll get a show-cause notice (Form GST REG-27). You can explain or fix the issues.
5. Cancellation or Approval: If issues aren’t resolved, your registration may be canceled (Form GST REG-28). If resolved, you’ll get final approval (Form GST REG-20).
6. Authorized Signatory: The application must be signed by an Indian resident with a valid PAN.
7. Start Business: Once approved, you can start supplying goods or services in India.

Extending GST Registration

If you want to extend your GST registration beyond 90 days, apply using Form GST REG-11 before it expires. You’ll also need to pay an additional advance tax deposit for the extended period.

Input Tax Credit

Foreigners (NRTPs) can’t claim input tax credit for goods or services they buy, except for goods they directly import. However, the taxes they pay can be used as a credit by the people receiving their goods or services.

Filing GST Returns

Foreigners must file a GST return using Form GSTR-5 online. This includes details of:

    • Goods or services supplied.
    • Goods or services received.
    • Taxes, interest, penalties, or fees due.

The return must be filed within 13 days after the end of the month or 7 days after the registration expires, whichever comes first.

Refund of Advance Tax

You can claim a refund of the advance tax paid after filing all required GST returns for the period your registration was valid. Apply for a refund using section 13 of Form GSTR-5.