Provision for NRI & Foreign company under GST

Do a non Resident(Foreigner) person is taxable under GST law?

Yes if you are a non-resident person or a representative of the non-resident person who wants to deal in goods and services in India then your business is taxable under GST.

It is mandatory for you to take GST registration as per Section 24 of the CGST Act, 2017 irrespective of the threshold limit of 10/20 Lakh or 1/2 Millions.

Who is considered as the Non-Resident Taxable Person(Foreigner)?

As per Section 2(77): Non-Resident Person means any person who occasionally undertakes transactions involving the supply of goods and services or both, whether as principal or agent or in any other way, and who has no fixed place for doing business or residence in India.

What is the registration provision for NRTP(Foreigner)?

Every NRTP who is required to take registration under GST, need to make an application electronically by using the form GSTREG-09 at least 5 days prior to the commencement of business.

After submitting the registration application, the department will issue the registration certificate which will be valid for 90 days or the period specified in the application.

If the NRTP intends to extend the period then he needs to submit an application in GSTREG-10 before the end of the validity of registration granted to him. The officer can extend the validity of the registration by the further period which cannot exceed 90 days.

Do NRTP has to deposit the tax in advance?

Every NRTP is required to make an advance deposit of tax for an amount equivalent to the estimated tax liability of such person for the period for which he is seeking registration.

What are the documents required for GST registration of NRTP(Foreigner)?

  • TIN (Tax Identification Number) of its origin country
  • Copy of Passport
  • Cancelled check
  • Business incorporation docs(if applicable)

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