GST Registration for Foreigners & NRIs

GST is an indirect tax which applies to the supply of Goods and Service apart from giving several taxes such as VAT, excise duty and service tax. It is a simple term of a tax system by combining all the taxes in one structure. However, GST Registration for Foreigners and NRIs (Non-Resident Indians) can be a bit challenging. This article helps you to get the complete understanding over the GST registration for foreigners and NRIs including its meaning, eligibility, process, document requirement and compliance.

Who Needs GST Registration in India?

As per the Indian law, it is mandatory to get GST Registration if your business crosses a certain turnover threshold. However NRIs or Foreign nationals who are engaging in any kind of business or making taxable supplies in India also need to go with GST Registration.

Below-mentioned foreigners needs GST Registration in India:

1. Foreigners Providing Goods or Services in India: Any Foreigners & NRIs who supply goods or service to Indian Consumers, are required to get GST Registration. If they have PE which stands for Permanent Establishment in India or engage in many activities such as e-commerce, import of Goods/services or supply of digital services (especially in the cases of B2C transactions) they must get GSTIN.
2. NRIs Engaged in Business Activities: Many Non-Resident Indians (NRIs), engaged in business activities in India or have branches in India also require GSTIN to operate their business if their turnover exceeds the prescribed limit.

Steps for Foreigners & NRIs to Get GST Registration

Here is the stepwise process given below for GST Registration for Foreigners & NRIs -

• Step 1: Obtain a PAN Card

  At the initial step, the NRIs who are engaging in business in India or planning, must obtain a PAN (Permanent Account Number) Card for GST Registration. Without having PAN, the NRIs are unable to appoint a local representative who will be responsible for filing returns and other compliances.

• Step 2: Obtain a Digital Signature Certificate (DSC)

  A Digital Signature Certificate is required for submitting electronic documents during the GST registration process.

• Step 3: Submit Application for GST Registration

  In this step, the applicant has to visit the GST official portal - https://reg.gst.gov.in/registration/ and generate TRN number by filing some details which are required there.

• Step 4: Aadhar Authentication

  When the TRN has been generated, the applicant will login and fill up the GST registration form which is mainly known as “GST REG-01”. Aadhar Authentication is needed to verify the identity of the applicant during this step. Here, the applicant receives an OTP on their mobile number which is linked with the Aadhar which is an essential step for successful authentication.

• Step 5: ARN Generation

  Once the Aadhar authentication and required document submission, an ARN (Application Reference Number) is generated. This ARN helps in monitoring ID that aids applicants to track the status of their GST registration application.

• Step 6: Reply on Notice

  After the application submission, the authority checks the documents and other details. If the officer finds any issue and discrepancies, a show cause notice is issued under the Form REG-03. The applicant has to respond to this notice within 7 days from the notice. In this notice reply, the applicant has to submit all the necessary clarification and documents.

  Note: The notice from GST authority is not mandatory if the officer doesn't find any discrepancies they will notify otherwise it will proceed for the next step.

• Step 7: Issue GSTIN

  The GST department issues a GSTIN (Goods and Services Tax Identification Number) along with a GST Registration Certificate (Form GST REG-06) if the application is approved. GST portal allows the applicant to download the certificate.

  Note: Once the GSTIN has came by the authority side, the applicant must file GSTIN return timely. These returns can be filed monthly or they can opt quarterly.

Compliance Requirements for Foreigners & NRIs Post GST Registration

• GST Return filing: Businesses with GST registration are required to file GST Return timely which includes monthly or quarterly GST Return such as GSTR-1, GSTR-3B and GSTR-9.
• GST Payment: The GST on taxable supplies should be paid periodically, it includes IGST for inter-state sales or CGST and SGST for intra-state sales.
• Maintain Books of Accounts: For audit purposes, a registered business must maintain accurate books of accounts, including details of sales, purchases, and tax payments.

Why Choose Bizfoc?

Bizfoc offers reliable GST registration service in India. We have qualified team members that have many years of experience in GST registration for Casual Taxable Person. We offer the most affordable and pocket friendly price. Get in touch with Bizfoc to get your GST Registration Certificate without any hassle.

Conclusion

NRIs or Foreigners business engages in operations in India, registering with GST is a crucial step to assure compliance with Indian tax laws. Whether it is involved in Direct supply, e-commerce and digital services having a better understanding over the GST Registration for NRIs and Foreign is important. By following the above mentioned stepwise procedure of GST Registration, the foreigner can obtain GSTIN without any hassle. If you also need any assistance with the GST registration and related compliances, Bizfoc professionals can help to streamline the process and assure compliances.

Frequently Asked Questions