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GST Registration for Foreigners – N D Savla & Associates
With the implementation of the GST framework in India, it is mandatory for all foreign non-resident taxpayers supplying goods or services within India to obtain GST registration. If you plan to supply goods or services to Indian residents, securing GST registration is not only a compliance requirement but a vital step to establish your presence in one of the world’s fastest-growing markets.
At N D Savla & Associates, we specialize in guiding foreign businesses and individuals through the GST registration process, ensuring a smooth and hassle-free experience. Our expert team simplifies the complexities of GST compliance for international entities, enabling you to focus on growing your business in India.
Contact N D Savla & Associates today for expert assistance and seamless GST registration.
What is a Non-Resident Taxable Person?
Under Indian GST law, a Non-Resident Taxable Person refers to an individual or business entity that supplies goods or services in India but does not have a fixed place of business or residence in the country. This includes persons operating occasionally in India—such as principals, agents, or other roles—while being based outside India.
GST law requires all such non-resident entities to register and comply with GST provisions irrespective of the volume or frequency of their transactions.
GST Registration for Foreigners: Key Highlights
Foreign individuals or entities supplying goods or services in India without a permanent establishment must register for GST. This registration allows you to:
Obtain a unique GSTIN (Goods and Services Tax Identification Number).
File GST returns and pay applicable taxes on Indian transactions.
Maintain compliance with Indian tax regulations.
Mandatory Requirements for Non-Resident Taxable Persons
Compulsory registration irrespective of turnover or transaction volume.
Ineligible for Composition Scheme under GST.
Registration must be completed at least 5 days before starting business operations in India.
A valid passport is required as primary ID proof.
Business entities must submit their home country tax identification number (TIN) or Indian PAN if available.
Key Documents Required for GST Registration of Foreigners
| Document Type | Details |
|---|---|
| Proof of Appointment | Authorised Signatory’s photo, Letter of Authorisation, Board resolution or acceptance letter |
| Proof of Principal Place of Business | Ownership documents or valid lease/rent agreements along with utility bills or tax receipts |
| Proof of Bank Account Details | First page of passbook, cancelled cheque, or bank statement |
Authorized Signatory Requirements
To register under GST, non-resident taxpayers must appoint an authorized signatory resident in India who:
Holds a valid PAN.
Has an active Indian mobile number.
Possesses a valid email address.
This ensures proper communication and compliance management with Indian tax authorities.
Validity of NRI GST Registration
The GST registration granted to non-resident taxpayers is valid for the period specified in the application or up to 90 days from the effective date, whichever is earlier.
Procedure for GST Registration for Foreigners
Provisional Registration
File Form GST REG-09 online on the GST portal with a self-attested copy of your passport.
Submit the application at least 5 days prior to business commencement.
Designate an authorized signatory with PAN based in India.
Deposit advance tax equivalent to estimated GST liability.
Final Registration
Apply electronically using Form GST REG-26 within 3 months of provisional registration.
Provide complete and accurate information for verification.
On approval, final registration certificate (Form GST REG-06) is issued.
Address any discrepancies through show-cause notices (Form GST REG-27) if applicable.
Extension of Registration
If you need to extend your GST registration beyond the original validity, file Form GST REG-11 before expiry and deposit additional advance tax accordingly.
Input Tax Credit (ITC)
Non-resident taxpayers are not eligible to claim ITC except on goods directly imported into India. However, taxes paid can be utilized as credit by the recipient of the supply.
GST Return Filing for Foreigners
Non-residents must file Form GSTR-5 electronically each month, reporting both outward and inward supplies. Tax payments are due within 13 days after month-end or 7 days after registration expiry, whichever is earlier.
GST Refund for Foreigners
Advance tax paid can be claimed as a refund after filing all required returns. Refund applications are made using Section 13 of Form GSTR-5.
Why Choose N D Savla & Associates for Your GST Registration?
Expert Guidance: Our team is well-versed in GST regulations and the specific needs of non-resident taxpayers.
Simplified Process: We streamline your registration, ensuring all documents and forms are accurate and submitted on time.
Authorized Signatory Assistance: We help you appoint and manage your Indian authorized signatory.
Compliance Support: Beyond registration, we provide ongoing assistance for GST filings and compliance management.
Tailored Solutions: We customize our services to suit your unique business requirements.
