Oldest Indian Tax Advisors for You

Foreign Company GST Registration

Applicability

A Non-Resident taxable person is defined as “one residing outside India and making a taxable supply in India, either through an authorized representative or by the assessee himself but who has no fixed place of business or residence in India”. Any and all the business which are supplying goods or services occasionally, including data retrieval services from databases located outside India, will fall under the definition of the “Non-resident Taxable Person” and will come under the purview of the Goods and Service Tax Law.

Registration Procedure

The benefit of threshold limit of Rs.20 Lakhs is not available for the Non-Residents.

Appoint an Authorized Signatory or Applicant for meeting GST compliances

Every Non-Resident falling under the abovementioned scope shall apply for Registration under GST in the relevant State of India, atleast 5 days prior to the commencement of business or rendering of services, through an authorized signatory. The authorized signatory shall apply for the registration under GST in Form GST-REG-09.

 i)   In case the Authorized Signatory is Individual/ Proprietorship

Application to be submitted electronically and can be verified using Electronic Verification Code through Aadhar of the Authorized Signatory or Applicant.

 ii)  In case the Authorized Signatory is Non-Individual

Application to be submitted by the Authorized Person of the Authorized Non-Individual Signatory. Also, class 2 or class 3 Digital Signature is required for the Authorized Person to sign the GST related documents.

For example: If Authorized Signatory is a company, then application for registration shall be submitted by the Managing or Whole-time Director of that company, and class 2 Digital Signature is required for the Managing or Whole-time Director.

Registration granted shall be a temporary one and, will be valid for a period of 90 days or less. The validity can be extended for maximum period of 90 days more, on the request of the Applicant

 Non-Resident can also apply for Permanent Registration under GST. The provisions applicable to Resident Taxable Persons shall be applicable to the Non-Resident Taxable Person in this case.

GST to be deposited in advance on Presumptive Basis

All non-resident taxable person is required to make an advance deposit of tax on presumptive basis, of an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought. In case of extension of period of registration, GST must again be remitted or deposited in advance for the extended period.

The tax so deposited in advance will be adjusted against the actual liability while filing the GST return and excess, if any shall be refunded through electronic mode.

1. Copy of Self-attested passpor
2. t of the Non-Resident Individual,
3. Copy of PAN card of the Authorized Signatory, i.e. the Applicant
4. Copy of PAN of the Non-Resident if available,
5. In case the Non-Resident is a company and does not have a PAN, then Tax Identification Number of the Non-Resident issued by the Country in which it is registered.
6. Copy of Authorization Letter for Authorized
7. GST Declaration signed by the Authorized Signatory accepting the appointment,
8. Proof of Identity and Proof Address required for the Applicant Signatory or Promoters alongwith photographs.
9. Address Proof of Place of Business of the Applicant
10. Copy of first page of Bank Pass Book of the Applicant or a scanned copy of cancelled cheque