Who Needs GST Registration as a Non-Resident Taxable Person?
Foreign individuals or entities supplying goods or services temporarily
Businesses with no fixed place of business or residence in the country
Event-based or project-based suppliers operating on a non-regular basis
Key Requirements for Non-Resident GST Registration
| Requirement | Details |
|---|---|
| Mandatory Registration | Required before starting any taxable supply; no minimum threshold |
| Advance Registration | Must be completed at least 5 days before commencement of business |
| Authorized Signatory | Must appoint a resident authorized signatory with PAN and valid Indian mobile number |
| Advance Tax Deposit | Deposit estimated GST liability for the registration period in advance |
| Validity Period | Registration is valid for up to 90 days (extendable if required) |
| Ineligible for Composition Scheme | Cannot opt for the composition levy scheme |
Required Documents for GST Registration (Foreigners/NRTP)
| Document Type | Details/Description |
|---|---|
| Passport or Tax ID (TIN) | Passport for individuals; TIN or unique ID for business entities |
| Proof of Business Incorporation | Certificate of incorporation/registration from home country authorities |
| Identity & Address Proof (Promoters) | Passport with visa details, or other government-issued ID |
| PAN Card (if available) | For business entities with PAN in the country |
| Proof of Authorized Signatory | PAN, passport, or other government ID; must be a resident with valid mobile number |
| Authorization Letter | Signed declaration appointing the authorized signatory |
| Proof of Principal Place of Business | Rent agreement, utility bill, consent letter, or property tax receipt |
| Bank Account Details | Canceled cheque or bank statement |
| Passport Size Photograph | Of promoters and authorized signatory |
| Digital Signature Certificate (DSC) | For company/LLP registration and filings |
GST Registration Process for Foreigners
1. Appoint an Authorized Signatory
The authorized signatory must be a resident with a valid PAN and Indian mobile number.
2. Prepare and Organize Documents
Gather all required documents as listed above.
3. Apply for GST Registration
Fill out Part A and Part B of the GST registration form, selecting “Non-Resident Taxable Person.”
Provide details of the authorized signatory, place of business, and upload all supporting documents.
4. Advance Tax Deposit
Pay the estimated GST liability for the registration period as a deposit.
5. Verification and Approval
Submit the application with digital signature or EVC.
Upon verification, a temporary reference number is generated for deposit payment.
After deposit and document review, GSTIN is allotted.
6. GST Registration Certificate Issued
Registration is valid for up to 90 days and can be extended if required.
GST Registration Compliance Checklist
| Step/Requirement | Description |
|---|---|
| Eligibility Check | Confirm non-resident taxable person status |
| Authorized Signatory | Appoint a resident with PAN and valid mobile number |
| Document Collection | Gather all required documents |
| Advance Tax Payment | Deposit estimated GST liability upfront |
| Application Submission | Complete and submit application with all details and supporting documents |
| Digital Signature/EVC | Use DSC or EVC for submission |
| Acknowledgement | Retain GSTIN and registration certificate |
| Timely Extension (if needed) | Apply for extension before expiry, with additional deposit if required |
Frequently Asked Questions (FAQs)
Who is considered a Non-Resident Taxable Person?
Any person or entity supplying goods or services occasionally without a fixed place of business or residence.
Is advance tax deposit mandatory for NRTP registration?
Yes, an advance deposit of estimated GST liability for the registration period is required.
Can a foreign company appoint any authorized signatory?
The authorized signatory must be a resident with a valid PAN and Indian mobile number.
What is the validity of GST registration for foreigners?
The registration is valid for up to 90 days and can be extended if necessary.
What happens if the registration period needs to be extended?
An application for extension must be filed before expiry, with an additional tax deposit for the extended period.
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