GST Registration for Foreigner

GST Application for 18 percent GST Input Tax Credit

Non-Resident Taxable Person

A “non-resident taxable entity” is an individual who occasionally engages in transactions including the supply of goods or services or both, whether as principal, agent, or in the opposite capacity, but who doesn’t have a hard and fast place of business or residence in India.

For GST Registration, a non-resident taxpayer must appoint a licensed Representative in India. A non-resident taxable one that makes taxable supplies in India is required to register. there’s no minimum registration requirement. A non-resident taxpayer is unable to choose to pay tax under composition levy. employing a valid passport, he must apply for registration a minimum of five days before beginning his business in India (and needn’t have a PAN number in India).

A business entity incorporated or established outside of India must submit its application for registration along with its tax identification number, the quantity by which it is identified by the government of its country, or its Permanent Account Number (if available). A non-resident taxpayer is required to make an advance tax deposit equal to his estimated tax liability for the time for which registration is sought.

Conditions for Registration under GST:

Credit for Taxes Paid On Inputs:

Credit for taxes paid on inputs isn’t available for goods or services or both received by a non-resident taxable person, aside from goods imported by him. The tax payments made by a non-resident taxpayer are available as a credit to the respective recipients.

Returns:

The non-resident taxable entity shall furnish a return in FORM GSTR-5 electronically through the Common Portal, or through a Facilitation Centre notified by the Commissioner, detailing outward supplies and inward supplies, and must pay the tax, interest, penalty, fees, or the opposite amount payable under the Act or these rules within 20 days after the end of a calendar month or within seven days following the last day of the month.

Refund:

The number of advance tax deposited by a non-resident taxable person under is refundable only after the person has filed all required returns for the entire period for which the certificate of registration granted to him was valid. Refunds are often claimed in serial number 13 of FORM GSTR-5.

How to Obtain GST Registration

Documents Required

For Authorized Representative
  1. PAN
  2. Aadhaar Card Passport
  3. Size Photographic
  4. Declaration in Sample Format
For Non-Resident Taxpayer
  1. Mobile Number
  2. Email Address
  3. In the case of an Individual, his or her international passport, a passport-sized photograph, an influence of attorney in favor of a licensed representative, a mobile number and an email address.

  4. In Case of Company or Organization: Certificate of Registration, Bylaws including MOA & AOA, Power of Attorney in Favor of Authorized Representative, Board Resolution 

For Office Address
  1. Rental Agreement if it's rented.
  2. Letter of consent if it's owned
  3. Recent Electricity Bill, property tax Receipt, and Khata

Process of Registration in Steps:

Appointment of Authorized Representative

via Power of Attorney - One-Day Task

For the requirements of GST Registration in India, you'll appoint a licensed representative. The authorized representative must be a private with a valid PAN.

Online Document Submissions

Ten Minutes Job

If you're a private , you'll provide your PAN, Aadhar, a passport-sized photograph, a declaration within the format of a specimen, and your international passport. If you're a corporation or body corporate, you'll provide your Certificate of Incorporation, Memorandum and Articles of Association, Tax number , Power of Attorney, and Board Resolution duly certified.

Generation Three of TRN

Five minutes via the GST web portal Job

We will complete the TRN details on the GST portal. Your Authorized Representative will receive the Mobile and Email OTPs, and once he/she shares these OTPs, we'll submit the TRN Generation request online.

Online Uploads

Via GST Web Portal - employment of half-hour 

Once the TRN has been generated, we'll complete the remaining application dashboard fields and upload the signed documents and file, if necessary.

ARN Generation and Aadhar Authentication

 Using the GST Web Portal - 30 Minutes Job

Once the appliance has been successfully submitted online, the GST system will compare the PAN of the Authorised Representative with the tax Database, and if they match, an ARN are visiting be generated. The GST department will email you a link for Aadhar authentication, and once you authenticate it, it'll indicate that your Aadhar authentication was successful.

Advance Tax Deposits

Through the GST Web Portal in Five Minutes Job

A non-resident taxpayer is required to make an advance tax deposit equal to his estimated tax liability for the time for which registration is sought.

GST Approval

Through the GST web portal - four to five business days

The GST officer will then examine the file online, and if everything is so as , he or she goes to approve it and send you an email containing your GSTIN, User ID, and Password. Then, you'll download the certificate by logging into your account and updating your Bank Details by uploading a statement or a voided check. The registration process concludes here. Note: The registration certificate will only be issued electronically after the deposit has been reflected within the account holder's electronic cash ledger.

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