Explore all the details you need about GST Registration for Foreigners, tailored for your needs.
Following the implementation of the GST framework, the Government of India mandated that all foreign non-resident taxpayers obtain GST registration when supplying goods or services to residents within the country. If you're planning to supply goods or services to India, securing a GST registration is not just a compliance measure but a key step in establishing your business presence in one of the world's most vibrant markets.
Recognizing the importance of this registration, Solocorp offers specialized services to facilitate the GST registration process for foreigners. With expert guidance and streamlined procedures, we simplify the complexities of tax compliance, making it easier for international businesses to thrive in India.
Contact our expert team today to easily get your GST registration. We'll guide you smoothly through each step for a worry-free process.
A Non Resident Taxable Person under the Goods and Services Tax (GST) framework in India refers to any individual or business entity that conducts transactions involving the supply of goods or services, or both, within India but does not have a fixed place of business or residence in the country. This includes entities operating in India occasionally, in any capacity such as principal, agent, or any other manner, but with their base of operations or residence outside of India. The GST law mandates that these non-resident entities register under GST and comply with its provisions, regardless of the volume or frequency of their transactions in India.
GST Registration in India is a compulsory process for foreign individuals or entities that supply goods or services in India without a permanent establishment or residence in the country. This registration category is specifically designed for those who may not regularly operate in India but engage in economic activities or transactions under the GST regime.
The process involves obtaining a unique GSTIN (Goods and Services Tax Identification Number), which allows these non-resident businesses to comply with GST laws, including filing GST tax returns and paying applicable taxes on their transactions within India.
For non-resident taxable persons engaging in taxable transactions within India, the GST registration requirements are as follows:
For foreigners GST registration, the following documents are typically required:
| Document Type | Details |
|---|---|
| Proof of Appointment of Authorised Signatory | |
| Photo of the Authorised Signatory | |
| Letter of Authorisation | |
| Copy of Resolution passed by BoD/Managing Committee and Acceptance letter | |
| Proof of Principal Place of Business | |
| Own | Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document |
| Own | Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document |
| Leased | Rent/Lease agreement OR Rent receipt with NOC (In case of no/expired agreement) AND one of the following: Property Tax Receipt, Municipal Khata copy, Electricity bill copy, Legal ownership document |
| Rented | Rent/Lease agreement OR Rent receipt with NOC (In case of no/expired agreement) AND one of the following: Property Tax Receipt, Municipal Khata copy, Electricity bill copy, Legal ownership document |
| Consent | Consent letter AND one of the following: Property Tax Receipt, Municipal Khata copy, Electricity bill copy, Legal ownership document |
| Shared | Consent letter AND one of the following: Property Tax Receipt, Municipal Khata copy, Electricity bill copy, Legal ownership document |
| Others | Legal ownership document |
| Proof of Details of Bank Accounts | |
| The first page of Pass Book | |
| Cancelled Cheque | |
| Bank Statement |
The GST registration for NRIs involves two main phases: Provisional Registration and Final Registration. Each phase entails specific steps to ensure compliance with the GST regulations in India.
Provisional registration is granted before obtaining the final GST registration, allowing non-resident individuals or business entities to commence business activities in India.
NRIs must fill out Form GST REG-09, which is specifically designed for non-resident taxable persons. This form is submitted online through the official GST portal.
Submit the GST REG-09 form along with a self-attested copy of the NRI's valid passport as proof of identity and nationality.
The application form must be authenticated by the applicant’s signature or an Electronic Verification Code (EVC).
Submit the application at least five days before the start of business activities in India to allow processing and approval.
If the applicant is a business entity, additional documentation such as the business entity's tax identification number or Indian PAN must be provided.
The application must be signed by an authorized signatory resident in India, who acts on behalf of the NRI for GST compliance.
Upon successful verification, the GST portal issues a temporary reference number, which is crucial for the next step.
The NRI must make an advance tax deposit equivalent to the estimated tax liability before the registration certificate is issued.
Final registration under GST for non-resident taxable persons solidifies their tax obligations and compliance status within India, transitioning from a provisional to a permanent GST registration.
This process ensures that non-residents engaging in taxable transactions within India are fully integrated into the GST system.
To convert provisional registration into final registration, the NRI must submit an application electronically using FORM GST REG–26, similar to the procedure followed by resident taxpayers.
Required information must be submitted within three months of applying for final registration to validate the provisional registration.
Once the submitted information is verified and found accurate, the final GST registration is granted, and FORM GST REG-06 is issued.
If the information is incorrect or incomplete, a show-cause notice using FORM GST REG-27 will be issued, giving the applicant an opportunity to resolve the issues.
If discrepancies are not resolved, provisional registration may be canceled using FORM GST REG-28. If resolved satisfactorily, the show-cause notice may be nullified with an order issued via FORM GST REG-20, leading to final registration.
The application must be signed by an authorized signatory who is a resident of India and holds a valid PAN.
Once the final registration is granted, the NRI is authorized to start making taxable supplies in India, adhering to the GST regulations.
Solocorp can provide significant support and expertise in facilitating GST registration, ensuring a smooth and compliant entry into the Indian market.
We offer expert guidance tailored to your business’s unique needs, ensuring compliance with Indian GST regulations specific to NRIs.
Our team streamlines the application process, helping with the required documentation and ensuring timely submissions.
We assist in fulfilling the requirement for an authorized signatory in India, helping you appoint someone and ensure they have the necessary documentation.
Beyond initial registration, Solocorp offers ongoing support for GST compliance, including GST return filings and updates to registration details as required.
Solocorp provides access to experts knowledgeable in GST regulations, offering tailored advice based on your business’s unique needs.
Our experts will guide you through the application process, ensuring that all documentation is accurate and submitted correctly.
We assist in appointing an authorized signatory in India and ensure they have the required documentation for GST compliance.
We ensure that your GST registration application is submitted on time, avoiding unnecessary delays.
Solocorp offers ongoing support for GST compliance, including filing returns and updating registration details.