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Self attested copy of passport of the non-resident taxable person with VISA details
Tax identification number or unique number allotted by the Government of their country
PAN of non-resident taxable person, if available
In case of Company/Society/LLP/ Partnership firm, Authorization letter/ Copy of resolution in favour of authorized signatory
Self attested copy of Certificate of Incorporation of their respective country
Self attested copy of License if issued by their country
Self attested copy of Clearance Certificate issued by Government of India, if any
Cancelled cheque or Bank Statement or Bank passbook copy- giving details of account number, IFSC etc.
KYC of Authorized signatory including his PAN, Aadhar Card and address proof (utility bill/ Driving license/ Voter ID)
Email id and mobile nos. of Authorized signatory
If office premises in India is owned:- Copy of Registry or property tax receipt and a copy of utility bill not older than 2 months
If office premises in India is rented:- Copy of rent deed/ lease deed/ NOC from owner along with utility bill in name of owner not older than 2 months
As per CGST Act, “Non-resident taxable person” means any person who occasionally undertakes transactions involving 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.
Section-24 of CGST Act, 2017 states that a non-resident taxable person making taxable supply in India has to compulsorily take registration under GST. Threshold limit of turnover for obtaining GST registration is not applicable for non-resident taxable person (NRTP). As such, NRTP is compulsorily required to apply for registration at least 5 days before commencing business in India. A non-resident taxable person has to make an advance deposit of tax for an amount equal to his estimated tax liability for the period for which the registration is sought.
In the case of high sea sales, every person who makes a supply from the Indian Territorial waters shall obtain registration in the coastal state or Union Territory at the nearest baseline.
Self attested copy of passport of the non-resident taxable person with VISA details
Tax identification number or unique number allotted by the Government of their country
PAN of non-resident taxable person, if available
In case of Company/Society/LLP/ Partnership firm, Authorization letter/ Copy of resolution in favour of authorized signatory
Self attested copy of Certificate of Incorporation of their respective country
Self attested copy of License if issued by their country
Self attested copy of Clearance Certificate issued by Government of India, if any
Cancelled cheque or Bank Statement or Bank passbook copy- giving details of account number, IFSC etc.
KYC of Authorized signatory including his PAN, Aadhar Card and address proof (utility bill/ Driving license/ Voter ID)
Email id and mobile nos. of Authorized signatory
If office premises in India is owned:- Copy of Registry or property tax receipt and a copy of utility bill not older than 2 months
If office premises in India is rented:- Copy of rent deed/ lease deed/ NOC from owner along with utility bill in name of owner not older than 2 months
Document Verification
Appointment of Authorized signatory (having a valid PAN in India & Resident Indian)
Application in Form GST REG-09 along with requisite documents
Validation of details filed through OTP by authorized signatory
Generation of TRN by GST portal
Depositing Advance tax on estimated tax liability
Issuance of GST registration certificate
A non-resident taxable person shall be required to apply for registration at least 5 days before commencement of business
A non-resident taxable person cannot exercise the option to pay tax under composition levy.
PAN is not compulsory for obtaining registration as a NRTP. Copy of Passport of foreign national is sufficient proof and PAN card of authorized signatory is required.
Procedure for registration for NRTP is as below:-
A NRTP can make taxable supplies only after he has been granted a GST registration in India and he shall be eligible to make such supply for the period registration has been granted.
The registration certificate of NRTP shall be valid for the period specified in the application for registration or 90 days from the effective date of registration, whichever is earlier
Application for extension in the period of registration shall be made in Form GST REG-11 electronically on portal before the expiry of original registration period. On such application, the proper officer may extend the validity period of registration for a further period of not more than 90 days.
However, the NRTP shall be required to pay advance tax for estimated tax payable on the supplies to be made in the extension period.
Input tax credit shall not be available in respect of goods or services or both received by a non-resident taxable person except on goods imported by him. However, when NRTP supplies goods & services after charging GST, the credit of such GST shall be available to buyer of such goods & services from NRTP.
A non-resident taxable person shall furnish a return in Form GSTR-5 electronically through GST portal providing details of outward supplies and inward supplies and shall pay tax, interest, penalty, fee or any other amount payable within 20 days after the end of calendar month or within 7 days after the last day of validity period of registration, whichever is earlier.
Yes, NRTP can claim refund for advance tax deposited in excess over the actual tax liability. However, refund shall be allowed only after such person has furnished all the returns as required in respect of the validity period of registration. Refund can be applied in FORM GSTR-5 itself.
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