Last updated: May 23rd, 2024 5:35 PM

GST Registration for Non-Resident Taxable Person

Non-resident taxable person (NRI) under GST is any person or business or not-for-profit 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. Hence, any foreign person or foreign business or organisation supplying goods or services to India would be a non-resident taxable person - requiring compliance with all GST regulations in India.

GST Registration for Non-Resident Taxable Person

All non-resident taxable persons are required to obtain GST registration in India, irrespective of aggregate annual turnover or any other criteria. Further, the GST Act and Rules specify that all non-resident taxable persons must obtain GST registration 5 days prior to the commencement of business. Hence, it is important for foreign businesses supplying goods and services to India to obtain GST Registration at the earliest.

Procedure for Applying for GST Registration - Non-Resident Taxable Persons

Prior to beginning the process for applying for GST registration, foreign businesses or foreign applicants must identify a person in India to act as its authorised representative for GST compliance and obtain a PAN in India for the foreign entity (optional). As per the GST rules, a non-resident taxable person should acquire attestation in the GST registration application. The rules state that the applicant shall acquire attestation from an authorized signatory and resident of India with a valid PAN. Hence, once the authorised signatory is engaged, the Indian GST registration process can be started for non-resident taxable persons (NRIs). To apply for GST registration as a non-resident taxable person, an application must be submitted in FORM GST REG-09. GST registration is PAN-based for regular taxpayers. However, in the case of non-resident taxable persons, the GST registration application can be submitted with a tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its PAN, if available.

GST Registration Procedure - OIDAR Service Providers

In case of a non-resident taxable person supplying online information and database access or retrieval (OIDAR) services