How foreigners can apply and get the NRI GST registration?

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India is a very lucrative market for the businesses at home and abroad alike and therefore recently number of Non resident Indians have been looking for the opportunity to invest in various businesses in the country. However, just like an Indian resident, the foreigner businessman would also need NRI GST registration in order to pay taxes in the country as well as claim the rebate.

Documents required

  • PAN of the applicant
  • Business Incorporation Certificate
  • Identity and address proof of the promoters with photographers
  • Address proof for the place of business
  • Bank account statement with the name, address and transactions
  • Class 2 digital signature  for the authorized signatory

Process for NRI GST registration

Step 1 – NRI Individuals need to have the self attested passport and NR business should have Tax identification number of the country they belong to before starting with the procedure.

Step 2 – Login to the GST Portal  and fill up the Form GST Reg -09 along with the advance Deposit of Tax.

Step 3 – Once the form is filled, you would get the temporary reference number

Step 4 – Follow the registration process as guided over the portal

Step 5 – Application needs to be signed by Authorized signatory i.e. A resident Indian with Pan

Step 6 – GST Registration is completed but in case an Individual wants the Extended Period of registration, Form GST Registration 11 should be filled and submitted.

NRI GST registration

NRI GST registration

Provisional Registration for Non resident Indian

  • Someone who is looking for provisional registration would need to fill the application for registration using the Form GST Reg -09 along with the self attested copy of the passport.
  • The application should pose the signature of the NRI and then verified by the EVC.
  • The form should be submitted at least five days before the commencement of the business
  • For the foreign entities, the form should be submitted along with the tax identification number of the resident country
  • Advance deposit of the tax is also required with the application

Final NRI GST Registration

Eventually, the NRI will have to make the permanent registration and the procedure is same as that of resident taxpayers.

  • The individual who is looking to change from provisional to the permanent NRI GST registration would need to fill the form GST Reg – 26. The information should be made available to the authorities within three months.
  • Once the information is verified to be correct and complete, the final GST registration would be given in the Form GST Reg -06
  • In case the officer finds error or mismatch in the information, he would furnish the show cause notice using Form GST Reg-27. The applicant would be then given the opportunity to clarify and which the provisional registration would be cancelled through the Form GST Reg -28
  • In case the officer finds the reply of the applicant satisfactory, the Show cause notice would be withdrawn by issuing an order through Form GST Reg-20.

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An MBA in finance, I like to cover the wide range of topics related to Taxation, SEBI, Finance and anything that is Public Helpful. The motive is always to make it simpler for the taxpayers understand the system better and take informed decisions.

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