GST Registration for Foreigners

Goods and Services Tax or GST has been implemented in India from 1st July 2017 and Non-Resident taxpayers are also required to obtain GST registration if they do business in India and file their GST returns also. According to the GST Act, “Non-Resident Taxable person” means any person 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. All Non-Resident Taxable persons are required to appoint an authorized person in India to comply with GST regulations.

Non -Resident Taxpayers are required to obtain GST registration as a Non-Resident Foreign Taxpayer from the 5 days before the undertaking business in India. An application for GST registration for Foreigners of Non-Resident Taxable persons must be made through an authorized agent in India. Once, an application for GST registration is filed, a transaction number would be generated. Using the transaction number, the GST deposit must be made by the taxpayer to obtain GST registration in India.

In case, the Non-Resident person intends to extend the period of registration indicated in his application of registration, an application in Form GST REG-11 shall be submitted either directly online or through a facilitation Centre notified by the commissioner before the end of the validity of registration granted to him (Rule 15(1) of CGST Rule 2017).

This extension will be allowed only on payment of the amount of an additional amount of tax equivalent to the estimated tax liability for the period for which the extension is sought has to be deposited (Rule 15 (2) of CGST Rule 2017). A Casual Taxable person has to make an advance deposit of tax in an amount equivalent to his estimated tax liability for the period or which the registration is sought.

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