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GST REGISTRATION FOR FOREIGNERS

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GST Registration for Foreigners

Goods and Services Tax (GST) is an indirect tax which is levied on every kind of good or services supplied including both online and offline. GST has been enforced in India from 1st July, 2017 and non-resident taxpayers, who want to do business in India are also required to apply for GST registration and file GST returns. GST Act defines “non-resident taxpayer” as a person who transact occasionally in India including supply of goods or services or both. All non- resident taxpayer should appoint an authorised person or authority in India for the compilation with GST rules and regulations.

When GST Registration for Foreigners required?

Any person or company which is located outside India, but is engaged in doing any business or providing any services to Indian people, or involved in doing these both, is compulsorily required to get proper registration under section 24 of the Central GST Act of 2017.
Again, irrespective of the annual turnover, such a person or company is mandated to apply for the GST registration at least Five days prior to commencing any business/service anywhere in India.

GST Registration Process for Foreigners

The main steps involved in this process are the following

  • File online application through GST portal through the Form GST REG-9, along with all documents viz , Documents serving as proof of the principal location of the foreign company and his business/services in India, Bank Account details, The Tax Identification Number of the related foreign country, Details about incorporation of the foreign company, and personal and professional details of its executive directors/partners/members, including a self-attested scanned copy of the valid passport.
  • All application seeking GST registration in India, must be duly signed by any authorized signatory, possessing a valid Indian PAN.
  • For the purpose of registration, the non-resident taxable person/entity is essentially required to deposit the taxes payable (estimated liability) in advance. This tax liability will be based on the period for which the registration is proposed.
  • In general, the GST registration for a non-resident taxable person in India is valid for a maximum of 90 (Ninety) days, counted from the date of registration.
  • The validity of such a registration may further be extended for another 90 days filing GST REG-11
  • All foreign companies that have obtained GST registration are required to file Form GSTR-5 through the GST Common Portal or a GSP. Like other taxpayers registered under GST, the GST return filed by foreign companies must include details of outward supplies and inward supplies. GST filing and payment of GST liability for foreign companies is due on the 20th of each month or within 7 after the last day of the validity of GST registration, whichever is earlier.