GST Registration for Foreigners

Non-Resident Taxable Person means any individual who involves in exchanges including supply of products or administrations, and who has no place of business in India.

All foreign citizens residing in Indiaare required to choose an approved individual in India to comply with GST.

Provisional Registration –

• File an electronic application for registration using the FORM GST REG-09 with a self-attested copy of his/her passport.

• Signed or verified through EVC (Electronic Verification Code), at least five days prior to the commencement of business.

• For a foreign business entity (established outside India) the registration with its tax identification number of that countryor PAN.

• An advance deposit of tax must also be submitted.

Final Registration (Same way as in the case of resident taxpayers) –

• E - Application using the FORM GST REG–26.

• Final GST registrationis made in FORM GST REG-06

• For false information,there will be a show-cause notice using FORM GST REG-27. After being heard, the provisional registration will be cancelled through the FORM GST REG-28

• If satisfactory then show cause notice issued is nullified via the FORM GST REG- 20g.

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