GST Registration for Non-Resident Taxable Person

A “non-resident taxable person” refers to an individual who occasionally conducts transactions involving the sale of goods or provision of services, either as an agent or as a principal or in any other capacity, but lacks a permanent business or residence location in India.” Any person who is a resident of India will obtain regular GST Registration in Form GST REG-01. In contrast, a non-resident taxpayer has to use Form GST Reg-09 to get GST Registration as Non-resident taxable person. Like the casual taxable person, the non-resident taxable person must also pay tax in advance.

Now let’s understand the process of filing of application by a non-resident taxable person.

The Non-Resident Tax Payer Needs to follow the below steps to obtain a GST Registration:

Step 1: He or She needs to appoint an Authorized Signatory

Step 2: They should provide Authorization to Authorized Signatory

Step 3: Apply for GST Registration by accessing https://www.gst.gov.in/

Step 4: He or She needs to Pay the GST amount in advance

Step 5: GST Registration Certificate is Issued

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Documents required for GST Registration:

• Permanent Account Number or Tax Identification Number of the Applicant

Note: In case of no PAN, the applicant can apply for PAN. To do so, click the here link specified below the PAN field.

• Proof of Business Incorporation

Note: To validate the business, the taxpayer should provide proof of business incorporation or a certificate of incorporation from an appropriate foreign government authority.

• Identity & Address Proof of Promoters with Photographs
• Proof of Address

Note: The taxpayer needs to provide the following proof of the principal place of business:

1. Own Premises – To provide evidence of ownership, documentation such as property tax paid receipt, a copy of the municipal khata, or a copy of the electricity bill may be required for one’s own premises, which is not less than 3 months old
2. Rented or Leased Premises – Copy of valid Rent/Lease Agreement with any supporting ownership document of the lessor’s premises like the Latest Property Tax Paid Receipt or Municipal Khata copy or copy of the Electricity Bill.
3. In cases other than above, 2 – Copy of the consent letter with any supporting document of the ownership document of the consenter like Municipal Khata copy or Electricity Bill copy.
4. Bank Account Statement

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Note: The taxpayer must upload a scanned copy of either the first page of their bank passbook or a canceled cheque that displays the proprietor or business entity’s name, bank account number, MICR, IFSC, and branch details.

The only difference between the casual person and the non-resident taxable person is that the non-resident taxable person can claim the input tax credit, and the non-resident person cannot claim the input tax credit. The non-resident taxable person has to file returns, and if the tax deposited is higher than the tax liability, an online refund application can be filed.

Even the non-resident taxable person has to maintain proper records, and for the same, they can explore using any of the mobile or online billing software like CaptainBiz.

CA K. S. B. Subramanyam Partner

CA K.S.B. Subramanyam is a Fellow Chartered Accountant and currently serves as the Chief Financial Partner at M/s Manohar Chowdhry & Associates, Chartered Accountants. He has been associated with the firm for nearly two decades and has played a pivotal role in its growth and success.

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Finance GST Income Tax