EazyBahi Solutions

GST Registration for Foreigners

Are you a Non Resident of India planning to supply goods or services from India? Know how you can do so and how you can get registered under GST.

    gst registration for foreigners

    GST Registration for Foreigners

    Any person or business or not-for-profit who occasionally undertakes transactions involving the 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 is called a non-resident taxable person under GST. Hence, any foreign person or foreign business or organization supplying goods or services to India would be a non-resident taxable person – requiring compliance with all GST regulations in India.

    Such Non-residents have to compulsorily get themselves registered with GST irrespective of their turnover 5 days prior to the commencement of business in India.
    Non-residents registered under GST are required to appoint a person resident in India as their authorised representative to undertake compliance related to GST on their behalf in India.

    Registration Process

    The application for Provisional registration must be filed in Form GST REG-09 by a non-resident taxable person. Registration to GST in normally PAN based. But in case of Non-residents not having PAN, relaxation is given wherein Registration is granted on the basis of Tax identification number or Unique Identification Number in case PAN is not available.

    Non resident taxable persons supplying online information and database access or retrieval (OIDAR) service to a non-taxable online recipient has to apply for registration through Form GST REG-10.
    Final registration of non-resident taxable person is carried out in the same way as that of a normal resident taxpayer in India. Application if Form GST REG-26 is to be submitted electronically within 3 months from the date of provisional registration.
    If the officer finds the information as provided in the application to be complete and accurate, Registration would be granted in Form GST REG-06.
    If the information is found to be incorrect or incomplete, a show cause notice would be issued to the applicant in Form GST REG-27. The applicant has to provide a suitable reply to the show cause notice within the given time frame. If the officer is satisfied with the reply, the show cause notice will be nullified by issuing an order in Form GST REG-20. However, if the officer is not satisfied with the reply, then after giving sufficient opportunity of being heard, provisional registration would be cancelled through Form GST REG-28.