Goods and Service Tax(GST) is an indirect tax levied on all goods in case ofÂ supply of goods or services in both online and offline. GST has been implemented Â in India from 1st July, 2017 and non-resident, who want to start a business in India are also required to apply for GST registration and file GST returns monthly or quarterly as required. If you want to start business in India,GST Registration for foreigners is mandatory. Â Non-resident GST Registration should be applied 5 days before commencement of Â business in India. GST Act defines ânon-resident taxpayerâ as a person who transact periodically in India including the supply of goods or services or both. An authorised person shouldÂ be appointed Â by the non resident taxable person for the compilation with GST rules and regulations.
The application forÂ GST Registration can be filed online with the GST Portal through the Form GST REG-9,along with all documents requiredÂ including a self attested scanned copy of the valid passport.
VISA details,Bank Account details,authentic address proofs of the residence in the specified foreign country and location of the Business entity are the documents needed for GST Registration.
Foreigners application seeking a GST Registration in India must be duly signed by an authorized signatory possessing a valid Indian PAN(Permanent Account Number).
For the registration Purpose,the non-resident taxable person/entity is required to deposit the taxes payable(estimated liability) in advance.The tax liability is based on the period in which the registration is proposed.The GST Registration for a non-resident taxable person in India is a valid for a maximum period of 90 days from the date of registration.Through application Form GST REG-11,the validity of the registration can be extended for 90 days.
After the proper registration of the GST the non resident taxable person will need to file the GSTÂ return through the GSTR-5,by 20th of the next month or seven days within the expiration of his/her GST Registration.