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.
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.